The heading splits into two subheadings based solely on whether the malt has been roasted: unroasted malt falls under 110710 and roasted malt under 110720. The grain species (barley, wheat, rye, etc.) does not determine the subheading — only the roasting step does.

Malt is an agricultural food product and is subject to FDA oversight under the Federal Food, Drug, and Cosmetic Act. Importers should ensure shipments meet labeling and adulteration standards; consulting a licensed customs broker or FDA-registered agent is advisable for first-time importers.