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October 2026, question 35
Classification · Classification: GRIs, notes and headings
Of the four choices below, what is the best CLASSIFICATION of organic cassava flat bread? It is 100% cassava flour, containing no wheat flour, cocoa, sugar, milk, meat, or seafood. The manufacturing process entails peeling, grating, dewatering, and steaming. It is imported packaged for retail sale, with 10 slices per 10-ounce package.
- 1106.30.90
- 1901.90.91
- 1903.00.20
- 2008.99.65
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CBP's answer: D. D: 2008.99.65
CBP keyed D, 2008.99.65, the cassava (manioc) line of heading 2008 for plant parts otherwise prepared or preserved. The cassava flat bread is made only from cassava, peeled, grated, dewatered and steamed, with no wheat flour. Chapter 19 Note 2(b)(2) defines 'flour' for heading 1901 and Chapter 20 Note 1(d) keeps bakers' wares out of chapter 20, but this unbaked steamed cassava product is not a bakers' ware, so the named cassava line applies. 1903 is tapioca in flakes or pearls, and 1901 is for flour preparations.
Other, including mixtures other than those of subheading > Cassava (manioc) HTSUS 2008.99.65
Bakers' wares and other products of heading 1905 Chapter 20, Note 1
Search for: Cassava (manioc)
CBP's key cites: Chapter 19, Note 2; Chapter 20, Note 1; HTSUS 2008
Question and key from CBP's October 2026 exam and answer key. The walk-through is ours; quotes are from the pinned editions in the reference viewer (HTSUS 2026 Basic, 19 CFR 2025 edition).