HS Code for Tapioca

Tapioca and substitutes prepared from starch, in the form of flakes, grains, pearls, siftings, or similar forms, are classified under HS code 1903.00. This code belongs to Chapter 19, which covers preparations of cereals, flour, starch, or milk. The classification applies to starch that has been partially cooked or heat-treated to form specific shapes, such as the well-known pearls used in bubble tea. Unlike raw starch, which is a simple extract, products under 1903.00 have undergone a transformation process that changes their physical structure and culinary application, moving them from a raw commodity to a food preparation.

Products Included

• Tapioca pearls (boba)
• Tapioca flakes
• Cassava starch pearls
• Sago pearls
• Tapioca siftings and grains

Common Misclassification

The most frequent misclassification occurs with HS code 1108.14, which covers raw manioc (cassava) starch. The difference is that 1108.14 is for the raw, powdery starch, while 1903.00 is for starch that has been processed into agglomerated forms like pearls or flakes. Another common error is using 0714.10, which is for the fresh, chilled, or dried cassava roots themselves. If the product is a finished pudding or a flavored dessert, it might be classified under 2106.90 instead of 1903.00.

FAQ

What is the HS code for tapioca pearls?

Tapioca pearls, commonly used in desserts and drinks, are classified under HS code 1903.00.

Is cassava flour the same as tapioca under this code?

No, cassava flour is typically classified under 1106.20; 1903.00 is specifically for starch prepared into pearls, flakes, or grains.