Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms
2 declarable lines
Heading 1903 covers tapioca and substitutes prepared from starch in the form of flakes, grains, pearls, siftings, or similar forms. The heading is split by material: arrowroot, cassava, or sago is Free, and other materials carry 0.8 cents/kg.
Products in this heading
- Tapioca pearls for pudding or bubble tea
- Cassava starch pearls
- Sago grains
- Arrowroot starch pearls
- Tapioca flakes
- Prepared cassava starch siftings
- Starch-based pudding grains
How to choose the right subheading
- Identify the starch source: arrowroot, cassava, or sago goes to 1903.00.20.00; any other starch goes to 1903.00.40.00.
- Confirm the product is in flakes, grains, pearls, siftings, or a similar form, not plain starch or flour.
- Check whether the item is a further prepared food, pasta, bakery product, or cereal product that belongs in another heading.
- Use the material of the starch, not the color or packaging, to pick the line.
Often confused with
- Heading 1108Tapioca starch
Plain starch before shaping into flakes, grains, pearls, or siftings.
- Heading 1106Cassava flour
Flour of roots or tubers, not a prepared starch pearl or flake.
- Heading 1902Couscous
Pasta or couscous product of heading 1902.
- Heading 1905Rice paper
Bakery or similar product of heading 1905.
Frequently asked questions
What is the HTS code for cassava tapioca pearls?
Cassava tapioca pearls are classified under 1903.00.20.00, with a general (MFN) rate of Free.
What is the duty on sago grains?
Sago grains are classified under 1903.00.20.00 and the general (MFN) rate is Free.
How do I classify starch pearls made from a starch other than arrowroot, cassava, or sago?
Use 1903.00.40.00 for other starch pearls; the general (MFN) rate is 0.8 cents/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.