HS Code for Tapioca pearls

Tapioca pearls are classified under HS code 1903.00. This heading specifically covers tapioca and substitutes thereof prepared from starch, in the form of flakes, grains, pearls, siftings, or similar forms. Unlike raw starch or flour, tapioca pearls have undergone a process of preparation, usually involving heat and moisture, to form them into specific shapes. The starch (usually from cassava) is moistened and then heated on plates or in specialized equipment to partially gelatinize the starch, which allows it to form the characteristic spherical pearls or irregular flakes. This processing moves the product from Chapter 11 (milling products) to Chapter 19 (preparations of cereals, flour, starch, or milk). This code applies regardless of whether the pearls are intended for traditional puddings or for use in modern beverages like bubble tea.

Products Included

• Boba pearls (large tapioca pearls)
• Small tapioca pearls for pudding
• Tapioca flakes
• Sago pearls (starch-based substitutes)
• Pre-gelatinized starch grains

Common Misclassification

Tapioca pearls are often misclassified under 1108.14 (tapioca starch) or 1106.20 (tapioca flour). However, once the starch has been shaped into pearls or flakes through heat treatment, it must be classified under 1903.00. Another common error is using 2106.90 for flavored or colored boba; while 2106 is a catch-all for food preparations, 1903.00 is more specific for starch-based pearls and should take precedence according to GIR 3(a).

FAQ

What is the HS code for tapioca pearls?

The correct HS code for tapioca pearls, including those used in bubble tea, is 1903.00.

Do flavored boba pearls fall under this code?

Yes, as long as the essential character of the product is prepared starch in pearl form, it remains under 1903.00 even if small amounts of flavoring or coloring are added.