1107 - Malt, whether or not roasted:

This HTS category, 1107, encompasses malt, which is essentially germinated cereal grain that has been dried. Malt is a crucial ingredient primarily used in the brewing of beer and in the production of malt vinegar and other foodstuffs. The process involves steeping the grain (commonly barley, but wheat, rye, and oats can also be used) in water to initiate germination, followed by drying to halt this process. The resulting malt is characterized by its altered enzymatic and fermentable sugar content, distinguishing it from raw cereals.

While this category falls under Section II: Vegetable Products and specifically Chapter 11, which deals with products of the milling industry, malt is distinct from raw grains or flour. Its position at the 1107 level differentiates it from earlier chapters that might cover live animals (e.g., Chapter 01). The key defining characteristic for classification under 1107 is the malting process itself, which fundamentally alters the physical and chemical properties of the original grain.

Subcategories within 1107 further refine the classification based on a critical processing step: roasting. The distinction between 1107.10 (not roasted) and 1107.20 (roasted) is based on whether the dried germinated grain has undergone a further heat treatment to develop color, flavor, and aroma. Roasted malt, often referred to as "kilned" malt, is typically used to impart specific characteristics to beverages like darker beers and whiskeys. Therefore, the presence or absence of the roasting process is the primary determinant for classifying within these subheadings.