Malt, whether or not roasted
2 declarable lines
Heading 1107 covers malt, whether or not roasted. It is split into 1107.10.00.00 for malt that is not roasted and 1107.20.00.00 for roasted malt.
Products in this heading
- Unroasted malted barley
- Roasted malted barley
- Brewers malt
- Distillers malt
- Malted wheat
- Malted rye
- Roasted malt for stout
- Home brewing malted grain
How to choose the right subheading
- Check whether the malt is roasted or not roasted.
- Confirm the product is whole malt from germinated cereal, not flour, meal or extract.
- Do not use end use such as brewing or distilling to choose the subheading.
- Packaging size does not decide between the two malt lines.
Often confused with
- Heading 1901Malt extract
Malt extract is a preparation of heading 1901, not whole malt.
- Heading 1102Cereal flour other than wheat or meslin
Cereal flours are classified in heading 1102, not as malt.
- Heading 1103Cereal groats and meal
Groats and meal are classified in heading 1103, not as malt.
- Heading 1104Rolled or flaked cereal grains
Worked cereal grains are classified in heading 1104, not as malt.
- Heading 1108Starches and inulin
Starches and inulin are classified in heading 1108, not as malt.
Frequently asked questions
What is the HTS code for unroasted malt?
Unroasted malt is classified under 1107.10.00.00, general (MFN) 0.3¢/kg.
What is the duty on roasted malt?
Roasted malt is classified under 1107.20.00.00, general (MFN) 0.42¢/kg.
How do I classify malt?
Classify by roasted status: use 1107.10.00.00 for not roasted malt, general (MFN) 0.3¢/kg, and 1107.20.00.00 for roasted malt, general (MFN) 0.42¢/kg.
Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.