HS Code for Wheat gluten

Wheat gluten is classified under HS code 1109.00, which is situated within Chapter 11 of the Harmonized System. This chapter encompasses products of the milling industry, including starches and inulin. According to the General Rules of Interpretation (GRI), specifically GRI 1, classification is determined by the terms of the headings. Heading 1109 specifically identifies wheat gluten as a distinct product. Wheat gluten is a protein substance obtained by the extraction of starch from wheat flour through a washing process. It is primarily composed of gliadin and glutenin. The classification applies regardless of whether the gluten is in a wet state or has been dried into a powder, often referred to as vital wheat gluten. The essential character of the product as a plant-based protein derived specifically from wheat dictates its placement here rather than in chapters dedicated to miscellaneous food preparations or isolated proteins. The HS code 1109.00 is a single-level heading, meaning it does not have further sub-divisions for different types of wheat gluten, making it the universal code for this specific cereal protein.

Products Included

• Vital wheat gluten powder
• Devitalized wheat gluten
• Wet wheat gluten (undried)
• Wheat gluten for use as a meat substitute base (seitan)
• Wheat gluten used as a flour fortifier

Common Misclassification

Wheat gluten is frequently confused with wheat flour (HS code 1101.00). While flour contains gluten, 1109.00 is reserved for the isolated protein after starch removal. It is also sometimes misclassified under HS code 3504.00, which covers peptones and other protein substances. However, because wheat gluten is specifically named in Chapter 11, Note 1 to Chapter 35 excludes it from that chapter. Additionally, preparations for animal feed containing gluten may be classified under 2309.90 if they are not pure gluten.

FAQ

What is the HS code for wheat gluten?

The HS code for wheat gluten, whether dried or wet, is 1109.00.

Does the HS code change if the gluten is for industrial use?

No, the classification 1109.00 applies to wheat gluten based on its chemical composition and origin, regardless of whether it is intended for food, feed, or industrial applications.