1006 40 00: Rice, broken rice

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. Similarly, quinoa from which the pericarp has been wholly or partly removed in order to separate the saponin, but which has not undergone any other processes, remains classified in heading 1008.

2. Heading 1005 does not cover sweetcorn (Chapter 7).

1. The following terms have the meanings hereunder assigned to them:

1. (a) ‘round grain rice’ (subheadings 10061030, 10062011, 10062092, 10063021, 10063042, 10063061 and 10063092): rice, the grains of which are of a length not exceeding 5,2 mm and of a length/width ratio of less than 2;

2. (b) ‘medium grain rice’ (subheadings 10061050, 10062013, 10062094, 10063023, 10063044, 10063063 and 10063094): rice, the grains of which are of a length exceeding 5,2 mm but not exceeding 6,0 mm and of a length/width ratio of less than 3;

3. (c) ‘long grain rice’ (subheadings 10061071, 10061079, 10062015, 10062017, 10062096, 10062098, 10063025, 10063027, 10063046, 10063048, 10063065, 10063067, 10063096 and 10063098): rice, the grains of which are of a length exceeding 6,0 mm;

4. (d) ‘paddy rice’ (subheadings 10061030, 10061050, 10061071, 10061079 and 10061090): rice which has retained its husk after threshing;

5. (e) ‘husked rice’ (subheadings 10062011, 10062013, 10062015, 10062017, 10062019, 10062092, 10062094, 10062096, 10062098 and 10062099): rice from which only the husk has been removed. Examples of rice falling within this definition are those with the commercial descriptions ‘brown rice’, ‘cargo rice’, ‘loonzain’ and ‘riso sbramato’;

6. (f) ‘semi-milled rice’ (subheadings 10063021, 10063023, 10063025, 10063027, 10063029, 10063042, 10063044, 10063046, 10063048 and 10063049): rice from which the husk, part of the germ and the whole or part of the outer layers of the pericarp, but not the inner layers, have been removed;

7. (g) ‘wholly milled rice’ (subheadings 10063061, 10063063, 10063065, 10063067, 10063069, 10063092, 10063094, 10063096, 10063098 and 10063099): rice from which the husk, the whole of the outer and inner layers of the pericarp, the whole of the germ in the case of long or medium grain rice, and at least part thereof in the case of round grain rice, have been removed, but in which longitudinal white striations may remain on not more than 10 % of the grains;

8. (h) ‘broken rice’ (subheading 100640): grain fragments, the length of which does not exceed three-quarters of the average length of the whole grain.

2. The duty-rate applicable to mixtures of this chapter is as follows:

1. (a) in mixtures where one of the components represents at least 90 % by weight, the rate applicable to that component applies;

2. (b) in other mixtures, the rate applicable is that of the component which results in the highest amount of import duty.