Harmonized Tariff Schedule of the United States · HTS code · HS 1104.19

1104.19.90

1104.19.90: Rolled or flaked grains: of other cereals, other

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. 1104 Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground:
  2. Rolled or flaked grains:
  3. 1104.19 Of other cereals:
  4. 1104.19.90 Other

What you pay

Importing into USA

Customs duty 0.45¢/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)—0.45¢/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¢/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).

Same subheading in other tariffs

1104.19 Rolled or flaked grains: of other cereals

UK specific or compound duty Third-country duty 7 tariff lines EU specific or compound duty Third-country duty 7 tariff lines Türkiye 45% Third-country duty 11 tariff lines Canada Free Third-country duty 5 tariff lines · 2× specific or compound duty Mexico 5% Third-country duty 1 tariff line Brazil 9% Third-country duty 1 tariff line Argentina 9% Third-country duty 1 tariff line Peru 6% Third-country duty 1 tariff line New Zealand 5% Third-country duty 2 tariff lines Japan 17% – 25% Third-country duty 10 tariff lines · average 21.4% · 4× specific or compound duty Taiwan 17% Third-country duty 4 tariff lines · 1× specific or compound duty GCC 5% Third-country duty 7 tariff lines Switzerland specific or compound duty Third-country duty 10 tariff lines Norway specific or compound duty Third-country duty 1 tariff line North Macedonia 10% Third-country duty 7 tariff lines Nigeria 10% Third-country duty 1 tariff line

USA lines: 1104.19

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, 1104.19.90 is one of 2 lines under subheading 1104.19, rolled or flaked grains: of other cereals.

The general duty is a specific or compound duty: 0.45¢/kg.

For the same subheading, the Türkiye duty is 45%, the Canada duty is free, the Mexico duty is 5%, the Brazil duty is 9%, the Argentina duty is 9%, the Peru duty is 6%, the New Zealand duty is 5%, the Japan duty is 17%–25%, the Taiwan duty is 17%, the GCC duty is 5%, the North Macedonia duty is 10% and the Nigeria duty is 10%.

The United States imported goods of subheading 1104.19 worth US$16m in 2024; the largest supplier was Canada.

Questions and answers

What is the USA import duty for HTS code 1104.19.90?

The general duty in the Harmonized Tariff Schedule of the United States is 0.45¢/kg; the supplementary unit is kg. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Is there a lower rate for 1104.19.90 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 1104.19 as a whole, the largest supplier in 2024 was Canada (US$12.7m).

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Typical products

Everyday names, not part of the legal text.