HS Code for Tapioca flour

Tapioca flour is classified under HS code 1106.20, which covers flour, meal, and powder of sago or of roots or tubers of heading 0714. This classification is determined by the botanical origin of the product—the cassava (manioc) root—and the method of processing. Under Chapter 11, products of the milling industry are categorized based on their physical state and the degree of processing. Tapioca flour is produced by grinding the dried roots of the cassava plant into a fine powder. It is distinct from starch because it typically contains more of the fiber and protein of the original root, whereas starch is a more refined carbohydrate extract. To remain in heading 1106, the product must not have been further prepared or processed into a food preparation of Chapter 19. The classification relies on the distinction between a simple milled product and a chemically or physically altered starch.

Products Included

• Cassava flour
• Milled manioc powder
• Ground sago root powder
• Arrowroot flour
• Sweet potato flour

Common Misclassification

The most frequent misclassification is with HS code 1108.14, which is reserved for tapioca starch. While the terms are often used interchangeably in cooking, customs distinguish them by the manufacturing process: flour is milled root, while starch is extracted through washing and separation. Another misclassification occurs under 1903.00 if the flour has been processed into pearls or flakes. If the flour is packaged as a specific gluten-free baking mix with added leavening agents or flavors, it may move to 1901.20.

FAQ

What is the HS code for tapioca flour?

The HS code for pure tapioca flour derived from cassava roots is 1106.20.

Is tapioca flour the same as tapioca starch in customs?

No, customs distinguishes between the two. Flour (1106.20) is a product of simple milling, while starch (1108.14) is an extracted substance.