{"data":{"id":"33158","type":"chapter","attributes":{"goods_nomenclature_sid":33158,"goods_nomenclature_item_id":"1900000000","description":"PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS","formatted_description":"Preparations of cereals, flour, starch or milk; pastrycooks' products","validity_start_date":"1971-12-31T00:00:00.000Z","validity_end_date":null,"description_plain":"Preparations of cereals, flour, starch or milk; pastrycooks' products","chapter_note":"1. This chapter does not cover:\r\n\r\n    - a. except in the case of stuffed products of heading [1902](/headings/1902), 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](/chapters/16));\r\n    - b. biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading [2309](/headings/2309)); or\r\n    - c. medicaments or other products of Chapter [30](/chapters/30).\r\n\r\n2. For the purposes of heading [1901](/headings/1901):\r\n\r\n    - a. the term 'groats' means cereal groats of Chapter [11](/chapters/11);\r\n    \r\n    - b. the terms 'flour' and 'meal' mean:\r\n    \r\n        (1) cereal flour and meal of Chapter [11](/chapters/11), and\r\n    \r\n        (2) flour, meal and powder of vegetable origin of any chapter, other than flour, meal or powder of dried vegetables (heading [0712](/headings/0712)), of potatoes (heading [1105](/headings/1105)) or of dried leguminous vegetables (heading [1106](/headings/1106)).\r\n\r\n3. Heading [1904](/headings/1904) 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 [1806](/headings/1806) (heading [1806](/headings/1806)).\r\n\r\n4. For the purposes of heading [1904](/headings/1904) the expression 'otherwise prepared' means prepared or processed to an extent beyond that provided for in the headings of or notes to Chapter [10](/chapters/10) or [11](/chapters/11).\r\n\r\n### Additional chapter notes\r\n\r\n1. Goods of subheadings [1905 31](/subheadings/1905310000-80), [1905 32](/subheadings/1905320000-80), [1905 40](/subheadings/1905400000-80) and [1905 90](/subheadings/1905900000-80), presented in the form of an assortment, are subject to an agricultural component (AC) fixed according to the average content in milkfats, milk proteins, sucrose, isoglucose, glucose and starch of the assortment as a whole.\r\n\r\n2. The expression 'sweet biscuits' in subheading [1905 31](/subheadings/1905310000-80) applies only to products having a water content of not more than 12% by weight and a fat content of not more than 35% by weight (fillings and coatings are not to be taken into consideration in determining these contents).\r\n\r\n3. Code [1905 90 20](/subheadings/1905902000-80) covers only dry and brittle products.\r\n\r\n4. Food preparations of flour, groats, meal, starch or malt extract of heading [1901](/headings/1901) as well as those of goods of heading [0401](/headings/0401) to [0404](/headings/0404) presented in measured doses, such as capsules, tablets, pastilles and pills intended for use as food supplements, are excluded from classification under heading [1901](/headings/1901). The essential character of a food supplement is not only given by its ingredients, but also by its specific form of presentation revealing its function as a food supplement, since it determines the dosage, the way in which it is absorbed and the place where it is supposed to become active. Such food preparations are to be classified under heading [2106](/headings/2106) insofar as they are not specified or included elsewhere.\r\n","forum_url":null,"section_id":4},"relationships":{"section":{"data":{"id":"4","type":"section"}},"guides":{"data":[]},"headings":{"data":[{"id":"33159","type":"heading"},{"id":"33275","type":"heading"},{"id":"33298","type":"heading"},{"id":"33301","type":"heading"},{"id":"33311","type":"heading"}]}}},"included":[{"id":"4","type":"section","attributes":{"id":4,"numeral":"IV","title":"Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes; Products, whether or not containing nicotine, intended for inhalation without combustion; Other nicotine containing products intended for the intake of nicotine into the human body","position":4,"section_note":"In this section the term 'pellets' means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight."}},{"id":"33159","type":"heading","attributes":{"goods_nomenclature_sid":33159,"goods_nomenclature_item_id":"1901000000","declarable":false,"description":"Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % 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 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included","producline_suffix":"80","leaf":true,"description_plain":"Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % 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 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included","formatted_description":"Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% 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% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included","validity_start_date":"1972-01-01T00:00:00.000Z","validity_end_date":null},"relationships":{"children":{"data":[]}}},{"id":"33275","type":"heading","attributes":{"goods_nomenclature_sid":33275,"goods_nomenclature_item_id":"1902000000","declarable":false,"description":"Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared","producline_suffix":"80","leaf":true,"description_plain":"Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared","formatted_description":"Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared","validity_start_date":"1972-01-01T00:00:00.000Z","validity_end_date":null},"relationships":{"children":{"data":[]}}},{"id":"33298","type":"heading","attributes":{"goods_nomenclature_sid":33298,"goods_nomenclature_item_id":"1903000000","declarable":true,"description":"Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms","producline_suffix":"80","leaf":true,"description_plain":"Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms","formatted_description":"Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms","validity_start_date":"1972-01-01T00:00:00.000Z","validity_end_date":null},"relationships":{"children":{"data":[]}}},{"id":"33301","type":"heading","attributes":{"goods_nomenclature_sid":33301,"goods_nomenclature_item_id":"1904000000","declarable":false,"description":"Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included","producline_suffix":"80","leaf":true,"description_plain":"Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included","formatted_description":"Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included","validity_start_date":"1972-01-01T00:00:00.000Z","validity_end_date":null},"relationships":{"children":{"data":[]}}},{"id":"33311","type":"heading","attributes":{"goods_nomenclature_sid":33311,"goods_nomenclature_item_id":"1905000000","declarable":false,"description":"Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products","producline_suffix":"80","leaf":true,"description_plain":"Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products","formatted_description":"Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products","validity_start_date":"1972-01-01T00:00:00.000Z","validity_end_date":null},"relationships":{"children":{"data":[]}}}]}