1903.00 - Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms:

Category 1903.00 encompasses tapioca and its substitutes, which are prepared from starch and presented in various granular or particulate forms such as flakes, grains, pearls, or siftings. These products are derived from starches like cassava, sago, or arrowroot and are commonly used as thickening agents in food preparation, in desserts, or as ingredients in other food products. The key characteristic for classification under this heading is the form and origin from starch.

This heading is situated within Chapter 19, which deals with preparations of cereals, flour, starch, and milk, and distinguishes itself from earlier chapters that cover live animals (e.g., Chapters 01-05). Within Chapter 19, 1903.00 specifically addresses starch-based preparations in distinct physical forms, differentiating it from products like flours (Chapter 11) or baked goods (Chapter 1905).

The subcategories within 1903.00 further refine the classification based on the specific type of starch used. Subcategory 1903.00.20.00 is designated for tapioca and substitutes derived from arrowroot, cassava, or sago starches. All other tapioca and starch substitutes prepared in similar forms, not falling under the specific starch types mentioned, are classified under the residual category 1903.00.40.00.