Coconut flour, produced by drying and grinding coconut meat, is classified under subheading 110630 of this heading as a flour or powder of a fruit. It does not fall under the chapter covering coconut oil or desiccated coconut, because those chapters cover the whole or oil-extracted product rather than the milled flour form.

Whole or split dried chickpeas are classified under heading 0713 as dried leguminous vegetables. Once milled into flour or meal, the product moves to subheading 110610 of this heading. The processing step — milling — is the trigger for reclassification, regardless of whether the flour retains the same nutritional profile as the whole pulse.