HS Code for Dark malt

Dark malt is classified under HS code 1107.20, which specifically covers roasted malt. This classification falls within Chapter 11 of the Harmonized System, which encompasses products of the milling industry, malt, starches, inulin, and wheat gluten. The primary factor for this classification is the processing state of the grain. Malt is produced from cereal grains, most commonly barley, through a controlled process of steeping, germination, and kilning. While standard malt (pale malt) is dried at lower temperatures to preserve enzymatic activity, dark malt undergoes a roasting process at significantly higher temperatures. This roasting triggers Maillard reactions and caramelization, resulting in the characteristic dark color and roasted flavor profiles. Because the HS nomenclature distinguishes between malt that is not roasted (1107.10) and malt that is roasted (1107.20), dark malt, which is defined by its roasted nature, must be declared under the latter. The classification remains consistent regardless of whether the malt is whole, ground, or in flour form, provided it has undergone the roasting process.

Products Included

• Roasted barley malt
• Chocolate malt
• Black malt (Patent malt)
• Roasted rye malt
• Roasted wheat malt
• Crystal and caramel malts (when processed through roasting)
• Roasted malt flour

Common Misclassification

Dark malt is frequently misclassified under HS code 1107.10, which is reserved for non-roasted malt. The distinction depends entirely on the temperature and duration of the kilning or roasting process. Another common error is using HS code 1901.90 for malt extract; however, 1107.20 is strictly for the roasted grain itself, not the concentrated liquid or powder extract derived from it. Additionally, roasted coffee substitutes containing malt are classified under 2101.30, provided they do not consist primarily of malt.

FAQ

What is the HS code for dark malt?

The HS code for dark malt is 1107.20, which covers roasted malt.

How does the HS code differ between pale and dark malt?

Pale malt, which is dried but not roasted, is classified under 1107.10, whereas dark malt that has undergone a roasting process is classified under 1107.20.