1106 - Flour, meal and powder of the dried leguminous vegetables of heading 0713, of sago or of roots or tubers of heading 0714 or of the products of chapter 8:

Heading 1106 encompasses flours, meals, and powders derived from specific dried plant materials. This category specifically includes products made from dried leguminous vegetables classified under heading 0713, sago, and dried roots or tubers from heading 0714. Additionally, it covers similar preparations derived from the fruits, nuts, and seeds of Chapter 8, provided they are processed into flour, meal, or powder form. The critical commonality across these diverse sources is their transformation into a powdered state suitable for various food industry and other applications.

Unlike sibling categories in Section II that focus on live animals (Chapter 01) or whole grains and malt products (Chapter 11's preceding headings), heading 1106 deals exclusively with processed, powdered plant matter. While other headings in Chapter 11 might cover primary milling products of cereals or starches, 1106's scope is distinct due to its specific raw material origins: dried legumes, sago, roots/tubers, and certain products of Chapter 8.

The subcategories within 1106 provide further detail based on the botanical source of the powder. Subheading 1106.10.00.00 isolates powders derived specifically from dried leguminous vegetables. 1106.20 differentiates those made from sago or roots/tubers of heading 0714, while 1106.30 further refines classifications for powders originating from the products of Chapter 8, such as dried fruits, nuts, or seeds. This hierarchical breakdown allows for precise tariff application based on the constituent raw material.