1901 - Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included:
Sub-classifications
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1901 90
Overview
Heading 1901 encompasses a broad range of food preparations primarily derived from cereals, flour, starch, or malt extract. This category specifically includes malt extract itself, as well as composite food items not elsewhere specified. Crucially, it covers preparations that may contain cocoa but in quantities less than 40% by weight (on a totally defatted basis), and food preparations of dairy products (headings 0401 to 0404) with less than 5% cocoa (on a totally defatted basis). These items are characterized by their processed nature and their role as ingredients or ready-to-consume food products.
Distinguishing this heading from its siblings in Chapter 19 (Preparations of cereals, flour, starch or milk; bakers' wares) is important for accurate classification. While other headings within Chapter 19 might focus on specific finished products like bread or pasta, Heading 1901 acts as a catch-all for less defined preparations. For instance, it differentiates from Heading 1905 (Bread, pastry, cakes, biscuits and other bakers' wares) by not covering finished baked goods, though it may include ingredients for them. Similarly, it's distinct from headings that might exclusively cover pure dairy or pure cereal preparations, as 1901 often involves combinations and processing.
Heading 1901 is further divided into subcategories to provide more granular classification. Subheading 1901.10 addresses preparations specifically formulated and packaged for infants or young children, indicating a specialized use and composition. 1901.20 is dedicated to mixes and doughs intended for the subsequent preparation of goods classified under Heading 1905, highlighting their role as intermediate products. The residual category, 1901.90, captures all other food preparations fitting the general description of Heading 1901 that are not covered by the more specific subheadings.