Harmonized Tariff Schedule of the United States · HTS code · HS 1102.90

1102.90.20

1102.90.20: Cereal flours other than of wheat or meslin: other, buckwheat flour

Not declarable on its own: use one of its 1 subdivisions Data: Harmonized Tariff Schedule of the United States · checked on 24 October 2026

  1. 1102 Cereal flours other than of wheat or meslin:
  2. 1102.90 Other:
  3. 1102.90.20 Buckwheat flour

What you pay

Importing into USA

Customs duty Free 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

Same subheading in other tariffs

1102.90 Cereal flours other than of wheat or meslin: other

UK specific or compound duty Third-country duty 5 tariff lines EU specific or compound duty Third-country duty 5 tariff lines Türkiye 40.5% Third-country duty 5 tariff lines Canada Free Third-country duty 5 tariff lines · 1× specific or compound duty Mexico 10% Third-country duty 2 tariff lines Brazil 9% Third-country duty 1 tariff line Argentina 9% Third-country duty 6 tariff lines Peru Free – 6% Third-country duty 2 tariff lines · average 3% New Zealand Free – 5% Third-country duty 3 tariff lines · average 3.3% Japan 15% – 25% Third-country duty 8 tariff lines · average 22.3% · 3× specific or compound duty Taiwan 25% Third-country duty 3 tariff lines · 2× specific or compound duty GCC Free Third-country duty 7 tariff lines Switzerland Free Third-country duty 14 tariff lines · 11× specific or compound duty Norway Free Third-country duty 3 tariff lines · 2× specific or compound duty North Macedonia 10% – 15% Third-country duty 5 tariff lines · average 11% Nigeria 20% Third-country duty 2 tariff lines

USA lines: 1102.90

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.

  • N302246 U.S. CBP 5 June 2019 · 1102.90.25.00

    The tariff classification of Corn Flour and Rice Flour from Spain

  • N300585 U.S. CBP 1 October 2018 · 1102.90.60.00

    The tariff classification of Amaranth Grain Flour and Barley from India

  • N290667 U.S. CBP 25 May 2018 · 1102.90.25.00

    The tariff classification of Rice Flours from Japan.

  • N307210 U.S. CBP 9 October 2020 · 1102.90.60.00 revoked

    The tariff classification of Brewing Spent Grains from Belgium

Legal notes

Notes

1. This chapter does not cover:

  1. (a) roasted malt put up as coffee substitutes (heading 0901 or 2101);

  2. (b) prepared flours, groats, meals or starches of heading 1901;

  3. (c) corn flakes and other products of heading 1904;

  4. (d) vegetables, prepared or preserved, of heading 2001, 2004 or 2005;

  5. (e) pharmaceutical products (Chapter 30); or

  6. (f) starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33).

2.

(A) Products from the milling of the cereals listed in the table below fall in this chapter if they have, by weight on the dry product:

  1. (a) a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in column 2; and

  2. (b) an ash content (after deduction of any added minerals) not exceeding that indicated in column 3.

Otherwise, they fall in heading 2302. However, germ of cereals, whole, rolled, flaked or ground, is always classified in heading 1104.

(B) Products falling in this chapter under the above provisions shall be classified in heading 1101 or 1102 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in column 4 or 5 is not less, by weight, than that shown against the cereal concerned.

Otherwise, they fall in heading 1103 or 1104.

CerealStarch contentAsh contentRate of passage through a sieve with an aperture of
315 micrometres (microns)500 micrometres (microns)
(1)(2)(3)(4)(5)
Wheat and rye45 %2,5 %80 %—
Barley45 %3 %80 %—
Oats45 %5 %80 %—
Maize (corn) and grain sorghum45 %2 %—90 %
Rice45 %1,6 %80 %—
Buckwheat45 %4 %80 %—
Other cereals45 %2 %50 %—

3. For the purposes of heading 1103, the terms ‘groats’ and ‘meal’ mean products obtained by the fragmentation of cereal grains, of which:

  1. (a) in the case of maize (corn) products, at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm;

  2. (b) in the case of other cereal products, at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 1,25 mm.

Chapter notes: Chapter 11 →

In the Harmonized Tariff Schedule of the United States, 1102.90.20 is one of 5 lines under subheading 1102.90, cereal flours other than of wheat or meslin: other.

The general duty is free, and quantities are declared in kg.

For the same subheading, the Türkiye duty is 40.5%, the Canada duty is free, the Mexico duty is 10%, the Brazil duty is 9%, the Argentina duty is 9%, the Peru duty is 0%–6%, the New Zealand duty is 0%–5%, the Japan duty is 15%–25%, the Taiwan duty is 25%, the GCC duty is free, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 10%–15% and the Nigeria duty is 20%.

The United States imported goods of subheading 1102.90 worth US$87m in 2024; the largest supplier was Canada.

Questions and answers

What is the USA import duty for HTS code 1102.90.20?

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

Where does the United States import these goods from?

For subheading 1102.90 as a whole, the largest supplier in 2024 was Canada (US$29m), followed by India.

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