1108.14.00.00 - Cassava (manioc) starch 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | Free |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 1108.14.00.00, specifically classifies starch derived from cassava, also known as manioc or tapioca. Cassava starch is a white, fine powder obtained from the root of the cassava plant. Its physical properties and processing are distinct from other starches, making it a unique product for various industrial and food applications.
It is crucial to differentiate this classification from its siblings. While 1108.11.00 covers wheat starch, 1108.12.00 pertains to corn (maize) starch, and 1108.13.00 is for potato starch, this heading is exclusively for cassava-derived starch. The remaining sibling, 1108.19.00, is a residual category for any other starches not specifically enumerated. Therefore, the origin of the starch is the primary distinguishing factor at this level.
As a leaf node, 1108.14.00.00 does not have any subcategories. Classification at this point is final, relying on the definitive identification of the product as cassava starch. This ensures that imports and exports of this particular starch are consistently recorded and taxed according to its specific tariff line, facilitating accurate trade data collection and customs procedures.