1006.40.00.00 - Broken rice

HTS Code 1006.40.00.00 specifically classifies "Broken rice." This category encompasses rice grains that have been fractured or broken during the milling process, resulting in pieces smaller than whole grains. These broken pieces are still derived from the same rice species (Oryza sativa) as their whole counterparts but are distinguished by their physical state.

This classification is distinct from its sibling categories, which cover different forms of rice. 1006.10.00.00 pertains to rice still encased in its husk (paddy or rough rice). 1006.20 refers to husked or brown rice, where the husk has been removed but the bran layer remains. 1006.30 covers semi-milled or wholly milled rice, further processed to remove some or all of the bran, and potentially polished or glazed. Therefore, 1006.40.00.00 is solely for the fragmented rice kernels, regardless of whether they were originally brown or white rice before breaking.

As this is a leaf node within the HTS, there are no further subcategories under 1006.40.00.00. Classification at this level is determined by the physical characteristic of being "broken," meaning the grains are substantially fragmented. Common uses for broken rice include animal feed, rice flour production, or as an ingredient in processed food products, but its end-use does not alter its classification.