Product classification
HS code for Tapioca pearls: 1903.00
Food preparations, tapioca and substitutes thereof, prepared from starch in the form of flakes, grains, pearls, siftings or similar.
Classification of tapioca pearls under HS 1903.00
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.
- Covers
- Boba pearls (large tapioca pearls)
- Small tapioca pearls for pudding
- Tapioca flakes
- Sago pearls (starch-based substitutes)
- Pre-gelatinized starch grains
- Also under 1903.00
- Bob's Red Mill Tapioca Pearls
- Erawan Tapioca Starch
- Sago Palm Pearls
- Minute Tapioca
Codes often confused with 1903.00
Common mistake. 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).
Top exporters and importers of HS 190300 (the code used for tapioca pearls), 2025
In 2025, the largest exporter of HS 190300 (the code used for tapioca pearls) in UN Comtrade data was Taiwan, with about 34% of world exports; the largest importer in UN Comtrade data was the United States, with 24% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 190300, not only tapioca pearls.
Top exporters 2025 · share of world exports
- 1 Taiwan* ~$61M 34% of world exports · partner records ↗
- 2 Thailand $34M 19% of world exports
- 3 China $25M 14% of world exports
World total: $180M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $47M 24% of world imports
- 2 Canada $9.8M 4.9% of world imports
- 3 South Korea $9.7M 4.8% of world imports
World total: $200M Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries marked * did not, so their figures add up what other countries recorded trading with them, and their exports are valued at buyers' CIF prices. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. UN Comtrade records Taiwan as "Other Asia, not elsewhere specified". Saudi Arabia's exports under that code are left out: they are far too large to be trade with Taiwan, so mostly undisclosed partners. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM code for tapioca pearls
Brazil classifies tapioca pearls under NCM 1903.00.00: HS 1903.00 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about tapioca pearls
What is the HS code for Tapioca pearls?
The HS code for Tapioca pearls is 190300 (Food preparations; tapioca and substitutes thereof, prepared from starch in the form of flakes, grains, pearls, siftings or similar). The correct HS code for tapioca pearls, including those used in bubble tea, is 1903.00.
How do I classify Tapioca pearls for customs?
Tapioca pearls is classified under HS code 190300 — Food preparations; tapioca and substitutes thereof, prepared from starch in the form of flakes, grains, pearls, siftings or similar. This is a 6-digit subheading level code.
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.
Which countries are the top exporters of tapioca pearls (HS 190300)?
In 2025, the top exporters of HS 190300 (the code used for tapioca pearls) in UN Comtrade data were Taiwan (about $61M, 34% of world exports), Thailand ($34M) and China ($25M). World exports came to about $180M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of tapioca pearls (HS 190300)?
In 2025, the top importers of HS 190300 (the code used for tapioca pearls) in UN Comtrade data were the United States ($47M, 24% of world imports), Canada ($9.8M) and South Korea ($9.7M). World imports came to about $200M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Is the HS code for Tapioca pearls the same in all countries?
The base HS code 190300 for Tapioca pearls is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for tapioca pearls in Brazil?
In Brazil, tapioca pearls (HS 190300) is classified under NCM 1903.00.00.