HS Code for Caramel malt

Caramel malt is classified under HS code 1107.20 because it represents malted grain that has been subjected to a roasting process. According to the General Interpretative Rules (GIR), products are classified according to the terms of the headings and any relative section or chapter notes. Heading 1107 is dedicated to malt, whether or not roasted. The subheading 1107.20 specifically isolates the roasted variety from the non-roasted variety (1107.10). Roasting is a secondary process that alters the chemical composition of the malt, creating the characteristic color and flavor profiles required for specific brewing and food production applications. This distinction is critical for customs purposes as roasted malts often carry different trade regulations compared to base malts, and the classification is determined by the physical state of the grain after processing.

Products Included

• Caramel malt (Crystal malt) used in brewing
• Roasted chocolate malt for dark beers
• Black malt (Patent malt)
• Roasted malts used for color adjustment in food processing
• Lightly roasted Munich or Vienna malts (if meeting roasting criteria)

Common Misclassification

The most common misclassification is HS code 1107.10, which is for non-roasted malt. The distinction is based on the moisture content and the chemical changes induced by heat; roasted malt has undergone high-temperature kilning. Another error is confusing roasted malt with roasted unmalted cereals, such as roasted barley, which falls under 1904.10 or 2101.30. Additionally, malt extract (a thick syrup or powder) is classified under 1901.90, not 1107, regardless of whether it was made from roasted malt. Ensuring the grain was germinated (malted) before roasting is the key to using 1107.20.

FAQ

What is the HS code for caramel malt?

Caramel malt is classified under HS code 1107.20, which is the specific designation for roasted malt.

Is roasted barley the same as roasted malt?

No. Roasted barley (unmalted) is classified differently (often 2101.30). HS code 1107.20 only applies if the grain was first malted (germinated) before being roasted.