1903.00.40.00 - Other

This HTS category, 1903.00.40.00, encompasses tapioca and its substitutes prepared from starch that are presented in forms other than those specified for arrowroot, cassava, or sago. The key distinguishing factor for this classification lies in the specific types of starch used and their resulting forms. While the parent category covers preparations of tapioca and its substitutes, this sub-classification isolates those derived from starches that do not fall under the arrowroot, cassava, or sago designations. Examples include tapioca preparations made from potato starch, corn starch, or wheat starch, which are subsequently processed into flakes, grains, pearls, siftings, or other granular or particulate forms for culinary or industrial use.

The primary distinction from the sibling category, 1903.00.20.00, is the absence of arrowroot, cassava, or sago as the source starch. This "Other" designation serves as a residual category for tapioca-like preparations when the specific starch origins are different from the explicitly named ones. Therefore, the classification hinges on accurately identifying the base starch material.

As this is a leaf node, there are no further subcategories within 1903.00.40.00. Classification decisions at this level will rely on the precise physical form of the starch preparation and the confirmed absence of arrowroot, cassava, or sago as the primary starch component.