HTS US: 1107.XX.XXXX
Description
HTS Code 1107 specifically covers malt, a key ingredient widely used in brewing, distilling, and food production. Malt is produced by germinating cereal grains, usually barley, followed by drying. This heading includes malt in two principal conditions:
- Not roasted: Malt that has been dried but not subjected to roasting, retaining a lighter color and milder flavor.
- Roasted: Malt that has undergone roasting, which imparts a darker color and richer, more intense flavors, often used in specialty beers and food products.
Malt under this heading is essential in producing alcoholic beverages such as beer and whisky, as well as certain food items where malt flavoring is desired.
Code Hierarchy
- Section II: Vegetable Products (Chapters 06-14)
- Chapter 11: Products of the milling industry; malt; starches; inulin; wheat gluten
- Heading 1107: Malt, whether or not roasted.
- US HTS Code (10-digit):
1107.XX.XXXX– The last digits differentiate malt based on roasting status.
Detailed Breakdown of Subheadings
The 4-digit heading 1107 is subdivided into two primary 6-digit and 10-digit codes depending on the malt’s roasting status.
| HS/HTS Code | Description | Examples & Notes |
|---|---|---|
| 1107.10 | Not roasted malt | Malt that has been dried but not roasted; typically pale in color and used as a base malt in brewing. |
1107.10.00.00 |
Not roasted malt | Standard non-roasted malt, often barley malt. |
| 1107.20 | Roasted malt | Includes malt that has been roasted to develop darker color and stronger flavor profiles. |
1107.20.00.00 |
Roasted malt | Used for specialty beers, dark ales, and some flavor-enhanced food products. |
What is NOT Classified Here?
To avoid incorrect classification, note these exclusions:
- Malted products that are further processed or mixed with other ingredients (e.g., malt extracts or malt-based syrups) fall under different headings.
- Grains themselves or other cereal products not germinated and dried as malt are classified elsewhere in Chapter 10 or 11.
- Roasted cereals not intended for malt production are also excluded and classified under other relevant headings.
Notes
- Usage: Malt covered by this code is a fundamental raw material for brewing beer and distilling spirits.
- Import Regulations: Importers should ensure compliance with food safety standards and country-specific regulations related to malt and grain products.
- Tariff Rates: Duty rates vary based on the 10-digit codes and are subject to updates; consult current USHTS for precise rates.
Declaration Example
Product: Shipment of roasted malt intended for craft beer production.US HTS Code:
1107.20.00.00(Roasted malt)Unit of Quantity: Kilogram (kg)
General Duty Rate: Check current USHTS (Varies by country of origin)
Additional Requirements: Compliance with FDA food import regulations.
Related HTS Codes
- HTS 1004:
- Cereals (e.g., maize, rice) not malted.
- HTS 1108: Starches and inulin.
- HTS 1901: Malt extracts and preparations based on malt.
- HTS 1106: Flour, meal, and powder of the cereals.
