1107.20.00.00 - Roasted

This HTS category, 1107.20.00.00, specifically covers malt that has undergone a roasting process. Malt itself is derived from cereal grains, typically barley, that have been germinated and then dried. The roasting of malt imparts distinct characteristics, including color, flavor, and aroma, which are crucial for its end-use applications, most notably in the brewing industry for the production of beer and in the baking industry for certain bread types.

The primary distinguishing factor for this category is the "roasted" attribute, differentiating it from its sibling category, 1107.10.00.00, which pertains to malt that has *not* been roasted. While both categories fall under the broader heading of "Malt, whether or not roasted," the thermal treatment of roasting is the sole criterion for classification into this specific sub-heading. Therefore, any malt that has been subjected to heat post-germination and drying, resulting in a toasted appearance and flavor profile, will be classified here.

As this is a leaf node within the HTS classification system, there are no further subcategories. Classification within 1107.20.00.00 is therefore dependent on the definitive characteristic of having been roasted. Importers and exporters should ensure that documentation accurately reflects whether the malt has undergone this roasting process to ensure correct customs declarations.