Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included.

Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (SH). General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease...

Source: advance_ruling (8000004250)

Malt extracts are obtained by concentrating the solution obtained by macerating malt in water. The malt base at issue is not obtained using this process and is not considered to be malt extract. Additionally, according to the explanatory notes to heading 19.01, food preparations of malt extract are products with a basis of malt extract. The product at issue could meet this heading but as it is...

Source: advance_ruling (8000008313)

The finished product will contain not less than 2% nor more than 5% milk solids (including milk fat)”. These products do not meet the definition of flavoured ice or sherbet as described in D10-18-4. General Explanatory Note 1(a) to Chapter 4 of the Customs Tariff excludes food preparations based on dairy products and refers the reader to heading 19.01. Heading 19.01 of the Customs Tariff...

Source: advance_ruling (C-2016-010606)

Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System. General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes,...

Source: advance_ruling (C-2019-008086)

Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings0401to0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not...

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Mixes and doughs for the preparation of bakers' wares of heading1905 This subheading includes the dough mixes referred to in the HS Explanatory Note to heading 1901 , (II), eighth paragraph, (7) and (8). This subheading does not include dried or cooked wafers of flour or starch, whether or not intended to be used in bakers' wares (heading 1905 ).

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Malt extract See the HS Explanatory Note to heading 1901 , (I). Malt extract contains dextrines, maltose, proteins, vitamins, enzymes and flavouring. These subheadings do not include preparations for infants, put up for retail sale, which contain malt extracts even where malt extract is one of the main constituents (subheading 1901 10 00 ).

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

The preparations of this heading may be distinguished from the products of headings 04.01 to 04.04 in that they contain, in addition to natural milk constituents, other ingredients not permitted in the products of those earlier headings. Thus heading 19.01 includes, for example: (1) Preparations in powder or liquid form used as infant food or for dietetic purposes and consisting of milk to...

Source: citt_decision (AP-2015-035 – AP‑2016-015)

The explanatory notes to Chapter 19 provide as follows:This Chapter covers a number of preparations, generally used for food, which are made either directly from the cereals of Chapter 10, from the products of Chapter 11 or from food flour, meal and powder of vegetable origin of other Chapters (cereal flour, groats and meal, starch, fruit or vegetable flour, meal and powder) or from the goods...

Source: citt_decision (AP-2015-035 – AP‑2016-015)

Heading No. 04.06 provides as follows: Section ILIVE ANIMALS; ANIMAL PRODUCTS. . .Chapter 4DAIRY PRODUCE; BIRDS’ EGGS; NATURAL HONEY;EDIBLE PRODUCTS OF ANIMAL ORIGIN,NOT ELSEWHERE SPECIFIED OR INCLUDED04.06 Cheese and curd.. . .0406.20 -Grated or powdered cheese, of all kinds. . .- - -Other:0406.20.91 - - - -Within access commitment. . .0406.20.92 - - - -Over access commitment LIVE ANIMALS;...

Source: citt_decision (AP-2015-011)