Heading 1108

Starches; inulin

10 declarable lines

Heading 1108 covers starches and inulin. The starch lines are split first by source, such as wheat, corn (maize), potato, cassava, and other starches, with some sources split further by food or non-food use. Inulin has its own line.

Products in this heading

Wheat starch for food use
Wheat starch for industrial or other use
Corn (maize) starch for food use
Potato starch for human consumption
Cassava (manioc) starch
Inulin
Cereal starch for non-food use

How to choose the right subheading

Identify the starch source: wheat, corn (maize), potato, cassava, or other.
For wheat, corn, and potato starch, check the end use because food use or human consumption has a separate line from other.
For other starches, decide whether the product is a cereal starch for non-food use or another starch.
Confirm the item is starch or inulin, not a flour, meal, groats, or malt.
Classify inulin separately from the starch lines.

Often confused with

Rye flour or other cereal flour (not wheat or meslin)
Cereal flours are classified in heading 1102, not as separated starch.
Heading 1102
Cereal groats, meal or pellets
Groats and meal are processed cereal grains, not starch.
Heading 1103
Potato flour, meal, flakes, granules or pellets
Potato flour and similar potato products are in heading 1105.
Heading 1105
Malt, whether or not roasted
Malt has its own heading in chapter 11.
Heading 1107

Frequently asked questions

What is the HTS code for corn starch?

Corn (maize) starch for food use is 1108.12.00.10, with a general (MFN) rate of 0.54¢/kg. Other corn starch is 1108.12.00.90, also at a general (MFN) rate of 0.54¢/kg.

What is the duty on potato starch?

Potato starch for human consumption is 1108.13.00.10 and other potato starch is 1108.13.00.90; both have a general (MFN) rate of 0.56¢/kg.

How do I classify inulin?

Inulin is classified in 1108.20.00.00 and has a general (MFN) rate of 2.6%.

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.