UK Harmonised System · Section IV — 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
Chapter 19 — Preparations of cereals, flour, starch or milk; pastrycooks' products
5 headings sit inside this chapter. HMRC's official chapter notes below govern how goods are assigned to it under the WCO General Rules of Interpretation. To classify a specific product in this chapter, use the TariffFlow classify workspace. Every plan includes Guided questions, current HMRC measures, sharing, the library, and a Case Pack. Free includes five classifications per billing period.
Official chapter notes
Verbatim text published by HMRC. These are the legal basis for classification decisions in this chapter; the "General Rules of Interpretation" point at them directly.
1. This chapter does not cover: - 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)); - b. biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading [2309](/headings/2309)); or - c. medicaments or other products of Chapter [30](/chapters/30). 2. For the purposes of heading [1901](/headings/1901): - a. the term 'groats' means cereal groats of Chapter [11](/chapters/11); - b. the terms 'flour' and 'meal' mean: (1) cereal flour and meal of Chapter [11](/chapters/11), and (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)). 3. 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)). 4. 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). ### Additional chapter notes 1. 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. 2. 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). 3. Code [1905 90 20](/subheadings/1905902000-80) covers only dry and brittle products. 4. 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.