Chapter 19 covers preparations of cereals, flour, starch or milk; pastrycooks' products. Specifically includes malt extract, starch products, pasta, pastry, bread, etc. This chapter does not include: food containing cocoa (Chapter 18), preparations of meat, fish, crustaceans, etc. (Chapter 16), preparations of vegetables and fruit (Chapter 20). This chapter is an important chapter in food classification, involving a large number of daily consumer goods. Heading 1901 includes malt extract; food preparations of flour, groats, meal, starch or malt extract; food preparations of goods of headings 04.01 to 04.04, not containing cocoa. Specifically covers: malt extract, malted milk, infant formula, milk substitutes, starch products, etc. This heading is a basic heading in food classification, involving numerous processed foods. Code 190190 is a 6-digit subheading. First 2 digits 19 = Chapter 19 (Preparations of cereals, flour, starch or milk; pastrycooks' products). Digits 3-4 01 = Heading 1901 (Malt extract; food preparations of flour, groats, meal, starch or malt extract; food preparations of goods of headings 04.01 to 04.04, not containing cocoa). Digits 5-6 90 = Subheading 190190, representing other malt extract preparations not elsewhere specified. This subheading covers other malt extract preparations other than 190110 (food preparations for infant use, put up for retail sale), including malted milk, malt beverages, malt powder, etc. This product is classified under 190190 because its main ingredient is malt extract or it meets the description of heading 1901, and it is not listed under other more specific subheadings. If it contains cocoa, it is classified under 1806; if it is put up for retail sale for infants, it is classified under 190110; if it is a starch product but not malt-based, it may be classified under other subheadings of 1901 or 1902. 190190 serves as a residual subheading, applicable to other malt extract preparations not elsewhere specified.
Chapter
Chapter 19 covers preparations of cereals, flour, starch or milk; pastrycooks' products. Specifically includes malt extract, starch products, pasta, pastry, bread, etc. This chapter does not include: food containing cocoa (Chapter 18), preparations of meat, fish, crustaceans, etc. (Chapter 16), preparations of vegetables and fruit (Chapter 20). This chapter is an important chapter in food classification, involving a large number of daily consumer goods.
Heading
Heading 1901 includes malt extract; food preparations of flour, groats, meal, starch or malt extract; food preparations of goods of headings 04.01 to 04.04, not containing cocoa. Specifically covers: malt extract, malted milk, infant formula, milk substitutes, starch products, etc. This heading is a basic heading in food classification, involving numerous processed foods.
Digit Breakdown
Code 190190 is a 6-digit subheading. First 2 digits 19 = Chapter 19 (Preparations of cereals, flour, starch or milk; pastrycooks' products). Digits 3-4 01 = Heading 1901 (Malt extract; food preparations of flour, groats, meal, starch or malt extract; food preparations of goods of headings 04.01 to 04.04, not containing cocoa). Digits 5-6 90 = Subheading 190190, representing other malt extract preparations not elsewhere specified. This subheading covers other malt extract preparations other than 190110 (food preparations for infant use, put up for retail sale), including malted milk, malt beverages, malt powder, etc.
Classification Basis
This product is classified under 190190 because its main ingredient is malt extract or it meets the description of heading 1901, and it is not listed under other more specific subheadings. If it contains cocoa, it is classified under 1806; if it is put up for retail sale for infants, it is classified under 190110; if it is a starch product but not malt-based, it may be classified under other subheadings of 1901 or 1902. 190190 serves as a residual subheading, applicable to other malt extract preparations not elsewhere specified.
📝 Declaration Elements
Product Name: The specific name of the declared commodity, such as malted milk, malt powder, malt extract preparations, etc. It should accurately reflect the product's attributes and avoid being too general. Ingredient Content: List the main ingredients and percentages, such as malt extract, milk powder, sugar, etc. It is necessary to indicate whether cocoa is contained. Packaging Specifications: Indicate retail packaging or non-retail packaging, as well as specific specifications such as 500 grams per bag. This affects subheading classification. Brand: Declare the brand of the commodity; if there is no brand, indicate 'no brand'. This affects customs valuation and intellectual property verification. Use: Explain the use of the commodity, such as for human consumption, beverage preparation, food ingredients, etc. Processing Method: Briefly describe the processing technique, such as mixing, drying, granulation, etc. Source: Such as the source of malt extract (barley, wheat, etc.), source of dairy products, etc. Product Name: Malted milk; Ingredient Content: Malt extract 45%, milk powder 30%, white granulated sugar 20%, maltodextrin 5%; Packaging Specifications: 500g/bag, retail packaging; Brand: XX brand; Use: For human consumption, prepared as a beverage; Processing Method: Mixing, granulation, drying; Source: Malt extract derived from barley, milk powder derived from cow's milk. Failing to distinguish retail packaging from non-retail packaging may lead to confusion between subheadings 190110 and 190190. If the ingredients contain cocoa, it should be classified under 1806; misreporting as 190190 will result in classification error. If the malt extract content does not meet the basic ingredient standard, it may be classified under other headings.
Product Name
The specific name of the declared commodity, such as malted milk, malt powder, malt extract preparations, etc. It should accurately reflect the product's attributes and avoid being too general.
⚠️ Only writing 'food' or 'malt extract' without specifying the form and use.
Ingredient Content
List the main ingredients and percentages, such as malt extract, milk powder, sugar, etc. It is necessary to indicate whether cocoa is contained.
⚠️ Failing to indicate the malt extract content or incorrectly stating that cocoa is contained.
Packaging Specifications
Indicate retail packaging or non-retail packaging, as well as specific specifications such as 500 grams per bag. This affects subheading classification.
⚠️ Failing to distinguish retail packaging, which may lead to classification under 190110.
Brand
Declare the brand of the commodity; if there is no brand, indicate 'no brand'. This affects customs valuation and intellectual property verification.
⚠️ Incorrect or omitted brand declaration.
Use
Explain the use of the commodity, such as for human consumption, beverage preparation, food ingredients, etc.
⚠️ Vague description of use, such as 'for consumption'.
Processing Method
Briefly describe the processing technique, such as mixing, drying, granulation, etc.
⚠️ Failing to provide the processing method, which affects classification.
Source
Such as the source of malt extract (barley, wheat, etc.), source of dairy products, etc.
⚠️ Failing to indicate the source, making it impossible to determine the basic ingredient.
Example： Product Name: Malted milk; Ingredient Content: Malt extract 45%, milk powder 30%, white granulated sugar 20%, maltodextrin 5%; Packaging Specifications: 500g/bag, retail packaging; Brand: XX brand; Use: For human consumption, prepared as a beverage; Processing Method: Mixing, granulation, drying; Source: Malt extract derived from barley, milk powder derived from cow's milk.
Common Mistakes：
Failing to distinguish retail packaging from non-retail packaging may lead to confusion between subheadings 190110 and 190190.
If the ingredients contain cocoa, it should be classified under 1806; misreporting as 190190 will result in classification error.
If the malt extract content does not meet the basic ingredient standard, it may be classified under other headings.
🎯 Classification Logic
The core basis for classification is whether the commodity has malt extract, flour, groats, meal, starch or milk as its basic ingredient, and does not belong to goods of headings 04.01 to 04.04. If it contains cocoa, it is excluded. At the same time, it is necessary to determine whether it is for infant use and put up for retail sale; if so, it is classified under 190110; otherwise, under 190190. The determination of the basic ingredient is usually based on the ingredient with the largest proportion by weight. 190110 Food preparations for infant use, put up for retail sale: 190110 specifically refers to food preparations for infant use, put up for retail sale, while 190190 covers other malt extract preparations, not limited to infants. If the commodity is infant formula and put up for retail sale, it should be classified under 190110. 180690 Other food preparations containing cocoa: If the commodity contains cocoa, it is classified under Chapter 18, not 190190. The key difference lies in whether it contains cocoa ingredients. 190230 Other pasta: 190230 covers pasta (such as noodles, macaroni), while 190190 covers malt extract preparations. The difference lies in whether the commodity has malt extract or starch as its basic ingredient and is not in pasta form. 210690 Other food preparations: 210690 covers food preparations not elsewhere specified or included; if the commodity does not meet the description of heading 1901, it may be classified under 210690. The difference lies in whether it has malt extract, etc. as its basic ingredient. 040490 Other food preparations containing dairy products: 040490 covers dairy products; if the commodity has milk as its basic ingredient and does not belong to 04.01-04.04, it may be classified under 040490. However, 190190 requires malt extract, etc. as the basic ingredient, and milk may be an auxiliary ingredient. Does the commodity have malt extract, flour, groats, meal, starch or milk as its basic ingredient? Does the commodity contain cocoa? If so, classify under Chapter 18. Is the commodity for infant use and put up for retail sale? If so, classify under 190110. Does the commodity belong to goods of headings 04.01 to 04.04? If so, exclude. Has the commodity been processed, different from raw cereals?
Basis
The core basis for classification is whether the commodity has malt extract, flour, groats, meal, starch or milk as its basic ingredient, and does not belong to goods of headings 04.01 to 04.04. If it contains cocoa, it is excluded. At the same time, it is necessary to determine whether it is for infant use and put up for retail sale; if so, it is classified under 190110; otherwise, under 190190. The determination of the basic ingredient is usually based on the ingredient with the largest proportion by weight.
Confused Codes：
190110 - Food preparations for infant use, put up for retail sale
190110 specifically refers to food preparations for infant use, put up for retail sale, while 190190 covers other malt extract preparations, not limited to infants. If the commodity is infant formula and put up for retail sale, it should be classified under 190110.
180690 - Other food preparations containing cocoa
If the commodity contains cocoa, it is classified under Chapter 18, not 190190. The key difference lies in whether it contains cocoa ingredients.
190230 - Other pasta
190230 covers pasta (such as noodles, macaroni), while 190190 covers malt extract preparations. The difference lies in whether the commodity has malt extract or starch as its basic ingredient and is not in pasta form.
210690 - Other food preparations
210690 covers food preparations not elsewhere specified or included; if the commodity does not meet the description of heading 1901, it may be classified under 210690. The difference lies in whether it has malt extract, etc. as its basic ingredient.
040490 - Other food preparations containing dairy products
040490 covers dairy products; if the commodity has milk as its basic ingredient and does not belong to 04.01-04.04, it may be classified under 040490. However, 190190 requires malt extract, etc. as the basic ingredient, and milk may be an auxiliary ingredient.
Self-Check：
✓ Does the commodity have malt extract, flour, groats, meal, starch or milk as its basic ingredient?
✓ Does the commodity contain cocoa? If so, classify under Chapter 18.
✓ Is the commodity for infant use and put up for retail sale? If so, classify under 190110.
✓ Does the commodity belong to goods of headings 04.01 to 04.04? If so, exclude.
✓ Has the commodity been processed, different from raw cereals?
❓ FAQ
Are malt extract preparations and malted milk the same thing? Are the HS codes the same? Malt extract preparations are a category of commodities under HS code 190190, and malted milk is one specific commodity within it. Malted milk is usually made from malt extract, milk powder, sugar, etc. If it does not contain cocoa and is not put up for retail sale for infants, it is classified under 190190. Therefore, malted milk is generally classified under 190190, but it needs to be determined based on specific ingredients and packaging. How to determine whether a commodity contains cocoa? If it contains trace amounts of cocoa, will it affect classification? According to HS rules, as long as the commodity contains cocoa ingredients (regardless of proportion), it is usually classified under Chapter 18. However, if cocoa is only used as a flavoring and does not affect the basic character, the Chapter Notes should be consulted. It is recommended to declare the ingredients truthfully, and the customs will make a determination based on the actual situation. Trace amounts of cocoa may also lead to a change in classification, so caution is required. What is the main difference between 190190 and 190110? How to avoid misreporting? The main difference lies in whether it is for infant use and put up for retail sale. 190110 specifically refers to food preparations for infant use, put up for retail sale, such as infant formula. If the commodity is for adult consumption or not put up for retail sale, it is classified under 190190. The key to avoiding misreporting is to accurately declare the use and packaging specifications. How much malt extract content is required to be classified under 190190? The HS does not specify a specific content threshold, but requires malt extract to be the basic ingredient. Usually, the basic ingredient refers to the ingredient with the largest proportion by weight or the one that plays the main role. If malt extract is only a secondary ingredient, it may be classified under other headings. It is recommended to provide the ingredient proportions for customs determination. If the commodity is a malt beverage, should it be classified under 190190 or Chapter 22? If a malt beverage has malt extract as its basic ingredient and is unfermented or has low alcohol content, it is usually classified under 190190. If it is a fermented beverage or alcoholic beverage, it is classified under Chapter 22. The key difference lies in whether it has been fermented and the alcohol content. What special documents are required when declaring 190190? Generally, basic documents such as contract, invoice, packing list, and bill of lading/air waybill are required. In addition, ingredient test reports, production process descriptions, and certificates of origin may be required. If it involves food, it must also comply with the food safety requirements of the importing country, such as health certificates. For cross-border e-commerce retail imports of malt extract preparations, is the HS code the same? HS codes are globally unified, but individual countries may have minor adjustments. Cross-border e-commerce retail imports also use 190190, but note that retail packaging may affect the subheading. In addition, cross-border e-commerce has special tax policies, which need to be combined with specific national regulations. Are there special requirements for export tax rebates for goods under 190190? Export tax rebates depend on national policies and are related to the HS code. Enterprises need to check the latest export tax rebate rate and ensure accurate declaration. Usually, export customs declaration forms, VAT invoices, etc. are required. It is recommended to consult the local tax authorities or professional advisors.
Q: Are malt extract preparations and malted milk the same thing? Are the HS codes the same?
A: Malt extract preparations are a category of commodities under HS code 190190, and malted milk is one specific commodity within it. Malted milk is usually made from malt extract, milk powder, sugar, etc. If it does not contain cocoa and is not put up for retail sale for infants, it is classified under 190190. Therefore, malted milk is generally classified under 190190, but it needs to be determined based on specific ingredients and packaging.
Q: How to determine whether a commodity contains cocoa? If it contains trace amounts of cocoa, will it affect classification?
A: According to HS rules, as long as the commodity contains cocoa ingredients (regardless of proportion), it is usually classified under Chapter 18. However, if cocoa is only used as a flavoring and does not affect the basic character, the Chapter Notes should be consulted. It is recommended to declare the ingredients truthfully, and the customs will make a determination based on the actual situation. Trace amounts of cocoa may also lead to a change in classification, so caution is required.
Q: What is the main difference between 190190 and 190110? How to avoid misreporting?
A: The main difference lies in whether it is for infant use and put up for retail sale. 190110 specifically refers to food preparations for infant use, put up for retail sale, such as infant formula. If the commodity is for adult consumption or not put up for retail sale, it is classified under 190190. The key to avoiding misreporting is to accurately declare the use and packaging specifications.
Q: How much malt extract content is required to be classified under 190190?
A: The HS does not specify a specific content threshold, but requires malt extract to be the basic ingredient. Usually, the basic ingredient refers to the ingredient with the largest proportion by weight or the one that plays the main role. If malt extract is only a secondary ingredient, it may be classified under other headings. It is recommended to provide the ingredient proportions for customs determination.
Q: If the commodity is a malt beverage, should it be classified under 190190 or Chapter 22?
A: If a malt beverage has malt extract as its basic ingredient and is unfermented or has low alcohol content, it is usually classified under 190190. If it is a fermented beverage or alcoholic beverage, it is classified under Chapter 22. The key difference lies in whether it has been fermented and the alcohol content.
Q: What special documents are required when declaring 190190?
A: Generally, basic documents such as contract, invoice, packing list, and bill of lading/air waybill are required. In addition, ingredient test reports, production process descriptions, and certificates of origin may be required. If it involves food, it must also comply with the food safety requirements of the importing country, such as health certificates.
Q: For cross-border e-commerce retail imports of malt extract preparations, is the HS code the same?
A: HS codes are globally unified, but individual countries may have minor adjustments. Cross-border e-commerce retail imports also use 190190, but note that retail packaging may affect the subheading. In addition, cross-border e-commerce has special tax policies, which need to be combined with specific national regulations.
Q: Are there special requirements for export tax rebates for goods under 190190?
A: Export tax rebates depend on national policies and are related to the HS code. Enterprises need to check the latest export tax rebate rate and ensure accurate declaration. Usually, export customs declaration forms, VAT invoices, etc. are required. It is recommended to consult the local tax authorities or professional advisors.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.