Notes to the CHAPTER 10




  • 1.
    • (A) The products specified in the headings of this chapter are to be classified in those headings only if grains are present, whether or not in the ear or on the stalk.
    • (B) The chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled or broken, remains classified in heading 1006.
  • 2. Heading 1005 does not cover sweetcorn (Chapter 7).

Subheading note

  • 1. The term "durum wheat" means wheat of the species Triticum durum and the hybrids derived from the inter-specific crossing of Triticum durum which have the same number (28) of chromosomes as that species.

Additional notes

  • 1. The following terms have the meanings hereunder assigned to them:
  • 2. The duty-rate applicable to mixtures of this chapter is as follows:
    • (a) in mixtures where one of the components represents at least 90 % by weight, the rate applicable to that component applies;
    • (b) in other mixtures, the rate applicable is that of the component which results in the highest amount of import duty.