HS Code for Green malt

Green malt is classified under HS code 1107.10 because it represents the primary stage of the malting process where cereal grains, most commonly barley, have undergone controlled germination but have not yet been subjected to the roasting or high-temperature kilning processes that characterize roasted malt. According to the General Rules of Interpretation (GRI) and the Explanatory Notes to the Harmonized System, heading 1107 encompasses malt derived from any cereal grain. The distinction between the subheadings is based entirely on the thermal treatment applied to the germinated grain. Green malt is essentially the "living" grain that has sprouted, developing the enzymes necessary for starch conversion, but remains in a moist, unroasted state. This classification is critical for customs purposes as it distinguishes the raw enzymatic material from the flavor-enhanced roasted varieties used in specific brewing styles. The product must be clearly identified as unroasted to qualify for 1107.10, as any degree of roasting that alters the chemical and physical properties of the grain would necessitate a shift to 1107.20. The classification follows the principle that the most specific description takes precedence, and 1107.10 specifically addresses malt in its non-roasted form.

Products Included

• Green barley malt
• Green wheat malt
• Germinated cereal grains for enzyme production
• Unroasted malted rye
• Moist sprouted grain for brewing distillation

Common Misclassification

Green malt is frequently confused with roasted malt, which falls under HS code 1107.20. The primary difference lies in the moisture content and the application of heat; once the malt has been kilned at high temperatures to develop color and flavor, it must be moved to 1107.20. Additionally, it is sometimes misclassified as unprocessed barley under 1003.90. However, because the germination process has been initiated, it no longer qualifies as a simple cereal grain and must be classified as malt under heading 1107.

FAQ

What is the HS code for green malt?

The HS code for green malt is 1107.10, which covers malt that has not been roasted.

Does this code include malted flour?

No, malted flour that has been further processed or ground into a fine powder may be classified under 1107.10 if it is unroasted, but if it is prepared as a food supplement, it might fall under Chapter 19.