Corn flour (110220) is produced by grinding the whole kernel and retains protein and fiber. Corn starch, which is the isolated carbohydrate fraction, falls under a different chapter entirely. Corn meal and groats, which are coarser grinds, are classified under heading 1103. The particle size and processing method — not the end use — determine the correct heading.

Rice flour falls under the residual subheading 110290 of this heading, not under 1006. Heading 1006 covers rice in its grain forms (paddy, husked, milled, and broken), while flour produced by milling rice is classified here alongside other non-wheat cereal flours.