Harmonized Tariff Schedule of the United States · HTS code · HS 1001.99

1001.99.00

1001.99.00: Wheat and meslin, other, other

Wheat and meslin (not seed, not durum)

Not declarable on its own: use one of its 14 subdivisions Data: Harmonized Tariff Schedule of the United States · checked on 24 October 2026

  1. 1001 Wheat and meslin:
  2. Other:
  3. 1001.99.00 Other

What you pay

Importing into USA

Customs duty 0.35¢/kg standard rate depends on the country of origin
Additional duties and charges 1 additional measure
VAT no federal VAT; a Merchandise Processing Fee of 0.3464 % is charged on formal entries
Duty calculatorCalculate duty and taxes →

US additional duties of HTS chapter 99 in force on 22 October 2026 are included (Section 301, 232, 338 and 201). IEEPA duties are no longer collected after the Supreme Court ruling of February 2026. Conditional exemptions (US content, end use, metal share) are not computed: check the provision.

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 1

  • Additional dutySection 301 — China — technology transfer, IP and innovation (2018 actions and 2024 four-year review) 25%
    Applies to goods from
    China
    In force
    from 24 September 2018
    Legal act
    HTSUS 9903.88.03

Preferential rates by country

Agreement or schemeCountriesRate
General (MFN)—0.35¢/kg
US–Australia FTA AUAustraliaFree
US–Bahrain FTA BHBahrainFree
US–Chile FTA CLChileFree
US–Colombia TPA COColombiaFree
US–Israel FTA ILIsraelFree
US–Jordan FTA JOJordanFree
US–Korea FTA KRSouth KoreaFree
US–Morocco FTA MAMoroccoFree
US–Oman FTA OMOmanFree
CAFTA-DR PCosta Rica, Dominican Republic, El Salvador, Guatemala, Honduras, NicaraguaFree
US–Panama TPA PAPanamaFree
US–Peru TPA PEPeruFree
USMCA SCanada, MexicoFree
US–Singapore FTA SGSingaporeFree
Column 2Cuba, North Korea, Russia, Belarus1.5¢/kg

Special: reduced rates under trade agreements and preference programmes; the letters in brackets name the programmes (for example AU = Australia FTA, KR = Korea FTA).

Subdivisions

  1. 1001.99.00 Other 0.35¢/kg
  2. 1001.99.00.05 Canadian western extra strong hard red spring (CWES/HRS) wheat kg
  3. 1001.99.00.07 Red spring wheat kg
  4. 1001.99.00.09 Other kg
  5. 1001.99.00.10 Having a specified protein content not exceeding 12.9% by weight kg
  6. 1001.99.00.17 Having a specified protein content exceeding 12.9% but not exceeding 13.9% by weight. kg
  7. 1001.99.00.18 Having a specified protein content exceeding 13.9% by weight kg
  8. 1001.99.00.27 Having a specified protein content not exceeding 12.9% by weight kg
  9. 1001.99.00.30 Having a specified protein content exceeding 12.9% but not exceeding 13.9% by weight. kg
  10. 1001.99.00.33 Having a specified protein content exceeding 13.9% by weight. kg
  11. 1001.99.00.36 Other red spring wheat kg
  12. 1001.99.00.45 White winter wheat kg
  13. 1001.99.00.55 " Canadian" western red winter wheat kg
  14. 1001.99.00.65 Soft white spring wheat kg
  15. 1001.99.00.97 Other kg

Same subheading in other tariffs

1001.99 Wheat and meslin, other, other

UK Free Third-country duty 7 tariff lines · 5× specific or compound duty EU specific or compound duty Third-country duty 1 tariff line Türkiye 130% Third-country duty 3 tariff lines Canada Free – 76.5% Third-country duty 2 tariff lines · average 38.3% Mexico Free – 15% Third-country duty 2 tariff lines · average 7.5% Brazil 9% Third-country duty 1 tariff line Argentina 10% Third-country duty 4 tariff lines Peru Free Third-country duty 2 tariff lines New Zealand Free Third-country duty 1 tariff line Japan Free – 20% Third-country duty 6 tariff lines · average 6.7% · 3× specific or compound duty Taiwan 6.5% Third-country duty 2 tariff lines GCC Free Third-country duty 5 tariff lines Switzerland Free Third-country duty 7 tariff lines · 6× specific or compound duty Norway specific or compound duty Third-country duty 2 tariff lines North Macedonia specific or compound duty Third-country duty 1 tariff line Nigeria 5% Third-country duty 1 tariff line

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.

  • 600013150 HMRC 16 July 2025 – 15 July 2028 · 1001 99 00 60

    Dried wholegrain Spelt packaged in a paper bag and then a cardboard box

Legal notes

Chapter notes: Chapter 10 →

HTS code 1001.99.00 is a line of the Harmonized Tariff Schedule of the United States under HS subheading 1001.99 (wheat and meslin, other, other).

The general duty is a specific or compound duty: 0.35¢/kg.

14 statistical sub-lines below it are used in the declaration.

For the same subheading, the UK duty is free, the Türkiye duty is 130%, the Canada duty is 0%–76.5%, the Mexico duty is 0%–15%, the Brazil duty is 9%, the Argentina duty is 10%, the Peru duty is free, the New Zealand duty is free, the Japan duty is 0%–20%, the Taiwan duty is 6.5%, the GCC duty is free, the Switzerland duty is free and the Nigeria duty is 5%.

The United States imported goods of subheading 1001.99 worth US$516m in 2024; the largest supplier was Canada.

Questions and answers

What is the USA import duty for HTS code 1001.99.00?

The general duty in the Harmonized Tariff Schedule of the United States is 0.35¢/kg. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Is there a lower rate for 1001.99.00 under US trade agreements?

Yes. The Special column reads “Free (A+,AU, BH, CL, CO,D,E, IL, JO, KR, MA, OM,P, PA, PE,S, SG)”: the letters in brackets name the agreements and programmes that grant it.

Where does the United States import these goods from?

For subheading 1001.99 as a whole, the largest supplier in 2024 was Canada (US$451m), followed by Poland.

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Typical products

Everyday names, not part of the legal text.