HS Code for Roasted malt

Roasted malt is classified under HS code 1107.20, which falls within Chapter 11 of the Harmonized System. This chapter encompasses products of the milling industry, including malt, starches, and wheat gluten. The classification logic for malt is primarily determined by whether the grain has undergone a roasting process following the initial malting stages of steeping and germination. Heading 1107 is dedicated to malt, whether or not it has been roasted. Within this heading, the system differentiates between non-roasted malt (1107.10) and roasted malt (1107.20). Roasted malt is typically used in the brewing and food industries to impart specific colors and flavors, such as those found in stouts, porters, and certain specialty baked goods. The roasting process involves heating the germinated grain to temperatures that induce Maillard reactions and caramelization, distinguishing it from the lower-temperature kilning used for base malts. This thermal treatment changes the chemical structure of the sugars within the grain, necessitating a separate subheading to account for the different market value and industrial application of the roasted variety compared to its unroasted counterpart.

Products Included

• Roasted barley malt used in craft brewing
• Roasted wheat malt for specialty dark breads
• Chocolate malt (highly roasted for deep color)
• Black malt (also known as patent malt)
• Crystal or caramel malts that have undergone roasting
• Roasted rye malt for distillery use

Common Misclassification

The most frequent misclassification occurs with HS code 1107.10, which is reserved for malt that has been kilned but not roasted. The distinction depends on the temperature and duration of the heat treatment. Another common error involves HS code 1901.90, which covers malt extract; extracts are processed further into liquid or powder forms and do not retain the whole grain structure. Additionally, roasted coffee substitutes containing malt but not coffee are sometimes incorrectly placed here instead of heading 2101.30, which specifically covers roasted chicory and other roasted coffee substitutes.

FAQ

What is the HS code for roasted malt?

The HS code for roasted malt is 1107.20, covering various grains that have been malted and then subjected to a roasting process.

How does roasted malt differ from malt extract in classification?

Roasted malt (1107.20) consists of the whole or ground grain, whereas malt extract (1901.90) is a concentrated substance derived from malt through evaporation and does not contain the grain husk.