1106.20 - Of sago or of roots or tubers of heading 0714:

This HTS category, 1106.20, encompasses flours, meals, and powders derived specifically from sago or from the roots and tubers classified under heading 0714. Heading 0714 typically includes products such as cassava (manioc), sweet potatoes, yams, and arrowroot, when imported in their raw or processed (but not further prepared) forms. Therefore, 1106.20 covers derived products from these starchy root vegetables, as well as sago, which is a starch extracted from the pith of certain palm trees.

It is crucial to distinguish 1106.20 from its siblings. Heading 1106.10 pertains exclusively to flours, meals, and powders derived from dried leguminous vegetables, such as lentils, peas, or beans (products of heading 0713). Conversely, 1106.30 is reserved for similar preparations made from the fruits of Chapter 8, like those from apples or pears. This category, 1106.20, therefore acts as a specific repository for these particular starches and root/tuber-based milled products, differentiating them from legume or fruit derivatives.

Within this category, two primary subcategories exist to provide further specificity. Subcategory 1106.20.10.00 specifically addresses flours, meals, and powders made from Chinese water chestnuts, recognizing this particular tuber as a distinct commodity. The residual or "other" category, 1106.20.90.00, covers all other flours, meals, and powders derived from sago or from the roots and tubers of heading 0714 that are not specifically identified as Chinese water chestnuts. This tiered approach allows for precise classification based on the source material.