HS Code for Malt extract
Malt extract is classified under HS code 1901.90 as a food preparation of malt extract. This classification is based on the product being derived from the evaporation of an aqueous extract of malted grains, typically barley. The Harmonized System logic follows the General Rules of Interpretation (GRI), where the product is identified as a preparation of Chapter 11 products (malt) but processed further into a concentrated liquid or dried powder form. Heading 1901 covers food preparations of flour, groats, meal, starch, or malt extract, provided they do not contain cocoa or contain less than 40% by weight of cocoa on a totally defatted basis. Since malt extract is a primary ingredient in various food manufacturing processes, including brewing, baking, and the production of breakfast cereals, its classification depends on its concentration and the absence of significant cocoa content. It is the processing beyond simple milling that moves it from Chapter 11 to Chapter 19.
Products Included
- Liquid malt extract (LME) for home brewing
- Dried malt extract (DME) powder
- Malted milk preparations for beverages
- Malt-based food supplements for infants
- Concentrated malt syrups for industrial baking
Common Misclassification
Malt extract is often misclassified under HS code 1107.10, which is reserved for raw malted barley that has not been processed into an extract. It may also be confused with 1806.90 if the preparation contains more than 40% cocoa, or 2106.90, which is a residual category for food preparations not elsewhere specified. The key to correct classification is identifying the percentage of malt extract and the presence of other additives like cocoa or sugar.
FAQ
What is the HS code for malt extract?
The HS code for malt extract is 1901.90, covering food preparations of malt extract not containing significant cocoa.
Is malted barley classified under the same code?
No, raw malted barley is classified under HS code 1107.10, as it is a product of the milling industry rather than a food preparation.
Industry
Frequently Asked Questions
What is the HS code for Malt extract?
The HS code for Malt extract is 190190 (Food preparations; of flour, meal, starch, malt extract or milk products, for uses n.e.c. in heading no. 1901).
How do I classify Malt extract for customs?
Malt extract is classified under HS code 190190 — Food preparations; of flour, meal, starch, malt extract or milk products, for uses n.e.c. in heading no. 1901. This is a 6-digit subheading level code.
Is the HS code for Malt extract the same in all countries?
The base HS code 190190 for Malt extract is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.