Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms.

1. 1. This Chapter does not cover: • (a) Except in the case of stuffed products of heading 19.02, food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16); • (b) Biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading 23.09); or • (c) Medicaments or other products of Chapter 30.

2. 2. For the purposes of heading 19.01: • (a) The term "groats" means cereal groats of Chapter 11; • (b) The terms "flour" and "meal" mean: (1) Cereal flour and meal of Chapter 11, and (2) Flour, meal and powder of vegetable origin of any Chapter, other than flour, meal or powder of dried vegetables (heading 07.12), of potatoes (heading 11.05) or of dried leguminous vegetables (heading 11.06).

3. 3. Heading 19.04 does not cover preparations containing more than 6% by weight of cocoa calculated on a totally defatted basis or completely coated with chocolate or other food preparations containing cocoa of heading 18.06 (heading 18.06).

4. 4. For the purpose of heading 19.04, the expression "otherwise prepared" means prepared or processed to an extent beyond that provided for in the headings of or Notes to Chapter 10 or 11.