1901.90.91.85 - Wheat-flour-soya blends

This HTS classification, 1901.90.91.85, specifically covers food preparations that are blends of wheat flour and soya. These preparations are designed for consumption or further processing and are characterized by the significant presence of both wheat flour and soya as primary ingredients. The classification falls under the broader category of preparations of cereals, flour, starch, or milk, excluding those primarily containing cocoa or certain dairy-based preparations unless they meet the specific weight percentage criteria outlined in the parent heading.

Distinguishing this category from its siblings, 1901.90.91.82 (Corn-soya milk blends) and 1901.90.91.95 (Other), is crucial. While all fall under the "Other" subheadings of heading 1901, 1901.90.91.85 is specifically for blends where wheat flour is a key component alongside soya. The sibling "Corn-soya milk blends" implies a primary base of corn and milk ingredients, whereas this classification focuses on a wheat-based blend. The residual "Other" category is reserved for preparations not otherwise specified.

As a leaf node, 1901.90.91.85 does not have further subcategories. Therefore, the classification relies on the precise formulation and composition of the product. Importers and exporters should ensure that the predominant ingredient, aside from any minor additives, is indeed wheat flour blended with soya, to correctly utilize this specific classification. The purpose and intended use of the blend may also be considered in confirming its classification.