Heading 1901

Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included

61 declarable lines

Heading 1901 covers malt extract, food preparations made from flour, groats, meal, starch or malt extract that contain little or no cocoa, and food preparations of the dairy goods of headings 0401 to 0404. It splits first by use: preparations for infants or young children put up for retail sale, mixes and doughs for bakers' wares of heading 1905, and a residual Other group that holds malt extract, puddings and dairy or sugar-based blends.

Products in this heading

  • Powdered infant formula, retail packaged
  • Follow-on formula for young children
  • Cake, pancake and muffin mixes
  • Malt extract, fluid or solid
  • Ready-to-eat pudding cups
  • Corn-soya milk blend
  • Wheat-flour-soya blend
  • Dry bakery mix containing butterfat

How to choose the right subheading

  • Who the product is for and whether it is put up for retail sale: infants, young children, or general use.
  • Milk solids content: preparations containing over 10% by weight of milk solids take separate lines.
  • Whether the goods are dairy products described in additional U.S. note 1 to chapter 4, which routes them to the chapter 4 note 10 lines.
  • For mixes and doughs, whether butterfat exceeds 25% by weight.
  • Sugar content: over 10% or over 65% by dry weight of sugar triggers chapter 17 note lines.

Often confused with

  • Spaghetti, noodles and other pasta

    Pasta has its own heading whether or not it is cooked or stuffed.

    Heading 1902
  • Cornflakes and other cereal breakfast foods

    Swollen or roasted cereal products are classified in 1904, not as flour preparations.

    Heading 1904
  • Bread, biscuits, cakes and pastries

    Finished bakers' wares go to 1905; 1901 covers the mixes and doughs used to make them.

    Heading 1905
  • Cocoa powder and cocoa preparations

    Products containing 40% or more cocoa by weight are excluded from 1901.

    Heading 1806

Frequently asked questions

What is the HTS code for infant formula?

Powdered infant formula containing over 10% by weight of milk solids and oligosaccharides falls in 1901.10.16.00 at $1.035/kg + 14.9% general (MFN). Formula entered under the terms of additional U.S. note 2 to chapter 19 uses 1901.10.11.00 at 17.5%.

What is the duty on a dry baking mix containing over 25% butterfat?

If the mix is a dairy product described in additional U.S. note 1 to chapter 4, 1901.20.15.00 applies at 42.3 cents/kg + 8.5% general (MFN). Other mixes with over 25% butterfat that are not described in that note fall in 1901.20.40.00 at 8.5%.

How do I classify a corn-soya milk blend?

Corn-soya milk blends are reported under 1901.90.91.82 at 6.4% general (MFN). Wheat-flour-soya blends use 1901.90.91.85 at the same 6.4% rate.

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.

All lines in heading 1901

HTS heading 1901: Malt extract; food preparations of flour, groats, meal, sta... | HTSBase