Customs Tariff of Canada · tariff item · HS 1904.10

1904.10.30.00

1904.10.30.00: Puffed or roasted cereals (breakfast cereals): Of barley, within access commitment

Puffed or roasted cereals (breakfast cereals)

✓ Can be used in a customs declaration Data: Customs Tariff of Canada, in force from 11 September 2026 · checked on 24 October 2026

  1. 1904 Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included.
  2. 1904.10 Prepared foods obtained by the swelling or roasting of cereals or cereal products
  3. 1904.10.30 Of barley, within access commitment
  4. 1904.10.30.00 Of barley, within access commitment

What you pay

Importing into Canada

Customs duty 4% standard rate depends on the country of origin

Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.

Same subheading in other tariffs

1904.10 Prepared foods obtained by the swelling or roasting of cereals or cereal products

UK specific or compound duty Third-country duty 3 tariff lines EU specific or compound duty Third-country duty 3 tariff lines Türkiye 3.8% – 5.1% Third-country duty 6 tariff lines · average 4.7% USA 1.1% General (MFN) 1 tariff line Mexico specific or compound duty General (MFN) 1 tariff line Brazil 14.4% General (MFN) 1 tariff line Argentina 16% General (MFN) 7 tariff lines Peru 6% General (MFN) 1 tariff line New Zealand 5% General (MFN) 17 tariff lines Japan 11.5% – 19.2% General (MFN) 8 tariff lines · average 17.1% · 3× specific or compound duty Taiwan 20% General (MFN) 6 tariff lines · 4× specific or compound duty GCC 5% General (MFN) 3 tariff lines Switzerland specific or compound duty General (MFN) 2 tariff lines Norway Free General (MFN) 4 tariff lines · 3× specific or compound duty North Macedonia 30% General (MFN) 3 tariff lines Nigeria 20% General (MFN) 1 tariff line

Canada lines: 1904.10

Binding rulings for similar goods

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N340416 U.S. CBP 17 June 2024 · 1904.10.00.40

    The tariff classification of Great Day Seafood Congee from Taiwan

  • N338004 U.S. CBP 6 March 2024 · 1904.10.00.80

    The tariff classification, country of origin, marking, and eligibility under the United States-Mexico-Canada Agreement (USMCA) for Apple Strawberry Oat & Almond Cereal

  • H272093 U.S. CBP 7 November 2017 · 1904.10.00

    Internal Advice Request; Classification of Dried (Roasted) Seaweed, Thai Jasmine Rice, and Rice Cakes; US – Korea Free Trade Agreement.

  • 600014472 HMRC 6 January 2026 – 5 January 2029 · 1904 10 30 00

    A snack food made from puffed rice, peanuts and seasonings. The product is packaged in a bag for immediate consumption.

  • 600014332 HMRC 26 November 2025 – 25 November 2028 · 1904 10 10 00

    Raw pellets used for making fried snacks. Puffed in texture with a shape of a slightly twisted stick. This is obtained by roasting to make it puffed. Product is intended to be further fried before consumption. Ingredients: corn grits, rice grits, water and salt.

  • 600014323 HMRC 25 November 2025 – 24 November 2028 · 1904 10 10 00

    A cornflakes savoury mixture, spiced, bean and gram flour noodle snack. Ready to eat, crispy in texture and yellow colour. Ingredients: edible vegetable oil (palmolein oil and/or cottonseed oil), cornflakes, potato sticks, cashew nut, raisins, dew bean flour (moth flour, gram flour, tapioca…

  • 600011182 HMRC 29 October 2024 – 28 October 2027 · 1904 10 30 00

    Product is a cup of Poha, a traditional Indian breakfast. The cup contains the dry ingredients (Rice flakes Edible vegetable fats, Peanuts, Salt, Dehydrated onion, Sugar, Green Chilli, Curry leaf, Turmeric, Mustard, Cumin, Citric acid and Tartaric acid) and Hot water is added before mixing and…

9 rulings in total for this code

Legal notes

Notes

1. This chapter does not cover:

  1. (a) except in the case of stuffed products of heading 1902, food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

  2. (b) biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading 2309); or

  3. (c) medicaments or other products of Chapter 30.

2. For the purposes of heading 1901:

  1. (a) the term ‘groats’ means cereal groats of Chapter 11;

  2. (b) the terms ‘flour’ and ‘meal’ mean:

    1. (1) cereal flour and meal of Chapter 11, and

    2. (2) flour, meal and powder of vegetable origin of any chapter, other than flour, meal or powder of dried vegetables (heading 0712), of potatoes (heading 1105) or of dried leguminous vegetables (heading 1106).

3. Heading 1904 does not cover preparations containing more than 6 % by weight of cocoa calculated on a totally defatted basis or completely coated with chocolate or other food preparations containing cocoa of heading 1806 (heading 1806).

4. For the purposes of heading 1904, the expression ‘otherwise prepared’ means prepared or processed to an extent beyond that provided for in the headings of or notes to Chapter 10 or 11.

Chapter notes: Chapter 19 →

Tariff item 1904.10.30.00 is a line of the Customs Tariff of Canada under HS subheading 1904.10 (prepared foods obtained by the swelling or roasting of cereals or cereal…).

The MFN tariff rate is 4%, and quantities are declared in KGM.

For the same subheading, the Türkiye duty is 3.8%–5.1%, the US duty is 1.1%, the Brazil duty is 14.4%, the Argentina duty is 16%, the Peru duty is 6%, the New Zealand duty is 5%, the Japan duty is 11.5%–19.2%, the Taiwan duty is 20%, the GCC duty is 5%, the Norway duty is free, the North Macedonia duty is 30% and the Nigeria duty is 20%.

Canada imported goods of subheading 1904.10 worth US$499m in 2024; the largest supplier was the United States, and the United Kingdom ranked 3rd with US$12m.

Questions and answers

What is the Canada import duty for tariff item 1904.10.30.00?

The MFN tariff rate in the Customs Tariff of Canada is 4%; the supplementary unit is KGM. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.

Where does Canada import these goods from?

For subheading 1904.10 as a whole, the largest supplier in 2024 was the United States (US$443m), followed by Mexico.

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Typical products

Everyday names, not part of the legal text.