Harmonized Tariff Schedule of the United States · HTS code · HS 1901.90

1901.90.91

1901.90.91: Malt extract: other, other, other, other, other, other

Other malt extract and flour preparations

Not declarable on its own: use one of its 3 subdivisions Data: Harmonized Tariff Schedule of the United States · checked on 24 October 2026

  1. 1901 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included:
  2. 1901.90 Other:
  3. Other:
  4. Other:
  5. Other:
  6. Other:
  7. 1901.90.91 Other

What you pay

Importing into USA

Customs duty 6.4% 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)—6.4%
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, Belarus20%

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. 1901.90.91 Other 6.4%
  2. 1901.90.91.82 Corn-soya milk blends kg
  3. 1901.90.91.85 Wheat-flour-soya blends kg
  4. 1901.90.91.95 Other kg

Same subheading in other tariffs

1901.90 Malt extract: other

UK 6% – 12% Third-country duty 7 tariff lines · average 7.2% · 2× specific or compound duty EU 12.8% Third-country duty 5 tariff lines · 4× specific or compound duty Türkiye 5.1% – 12.8% Third-country duty 10 tariff lines · average 7.6% Canada Free – 6.5% Third-country duty 20 tariff lines · average 2.3% · 6× specific or compound duty Mexico 10% – 45% Third-country duty 6 tariff lines · average 18.8% · 2× specific or compound duty Brazil 12.6% – 14.4% Third-country duty 3 tariff lines · average 13.8% Argentina 12.6% – 16% Third-country duty 15 tariff lines · average 15.8% Peru Free – 6% Third-country duty 3 tariff lines · average 2% New Zealand 5% Third-country duty 6 tariff lines Japan 9% – 28% Third-country duty 40 tariff lines · average 22.2% · 9× specific or compound duty Taiwan 3% – 30% Third-country duty 13 tariff lines · average 15% · 3× specific or compound duty GCC 5% Third-country duty 13 tariff lines Switzerland specific or compound duty Third-country duty 30 tariff lines Norway specific or compound duty Third-country duty 3 tariff lines North Macedonia 5% Third-country duty 5 tariff lines Nigeria 5% – 20% Third-country duty 6 tariff lines · average 10.8%

USA lines: 1901.90

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.

  • N350716 U.S. CBP 23 July 2025 · 1901.90.91.95

    The tariff classification of Table Cream from the United Arab Emirates

  • N348908 U.S. CBP 13 May 2025 · 1901.90.91.95

    The tariff classification of Sweetened Condensed Creamer from Malaysia

  • N345563 U.S. CBP 18 February 2025 · 1901.90.91.95

    The tariff classification of Unbaked Danish Pastry from Denmark

  • N343171 U.S. CBP 5 November 2024 · 1901.90.91.95

    The tariff classification of Frozen Unbaked Croissants from Italy

  • N340389 U.S. CBP 27 June 2024 · 1901.90.91.95

    The tariff classification of Sterilized Fat-Filled Cream from United Arab Emirates

  • N340415 U.S. CBP 27 June 2024 · 1901.90.91.95

    The tariff classification of Soy Sheets from Japan

  • N339572 U.S. CBP 10 May 2024 · 1901.90.91.95

    The tariff classification of Rice Vermicelli from Vietnam

  • N337012 U.S. CBP 8 January 2024 · 1901.90.91.85

    The tariff classification of Vegetable Spring Roll and Apple Pie Roll from Canada

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.

Additional notes

1. Goods of subheadings 190531, 190532, 190540 and 190590, presented in the form of an assortment, are subject to an agricultural component (EA) fixed according to the average content in milkfats, milk proteins, sucrose, isoglucose, glucose and starch of the assortment as a whole.

2. The expression ‘sweet biscuits’ in subheading 190531 applies only to products having a water content of not more than 12 % by weight and a fat content of not more than 35 % by weight (fillings and coatings are not to be taken into consideration in determining these contents).

3. Subheading 19059020 covers only dry and brittle products.

4. Food preparations of flour, groats, meal, starch or malt extract of heading 1901 as well as those of goods of headings 0401 to 0404 presented in measured doses, such as capsules, tablets, pastilles and pills intended for use as food supplements, are excluded from classification under heading 1901. The essential character of a food supplement is not only given by its ingredients, but also by its specific form of presentation revealing its function as a food supplement, since it determines the dosage, the way in which it is absorbed and the place where it is supposed to become active. Such food preparations are to be classified under heading 2106 insofar as they are not specified or included elsewhere.

Chapter notes: Chapter 19 →

HTS code 1901.90.91 is a line of the Harmonized Tariff Schedule of the United States under HS subheading 1901.90 (malt extract: other).

The general duty is 6.4%.

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

For the same subheading, the UK duty is 6%–12%, the EU duty is 12.8%, the Türkiye duty is 5.1%–12.8%, the Canada duty is 0%–6.5%, the Mexico duty is 10%–45%, the Brazil duty is 12.6%–14.4%, the Argentina duty is 12.6%–16%, the Peru duty is 0%–6%, the New Zealand duty is 5%, the Japan duty is 9%–28%, the Taiwan duty is 3%–30%, the GCC duty is 5%, the North Macedonia duty is 5% and the Nigeria duty is 5%–20%.

The United States imported goods of subheading 1901.90 worth US$807m in 2024; the largest supplier was Canada.

Questions and answers

What is the USA import duty for HTS code 1901.90.91?

The general duty in the Harmonized Tariff Schedule of the United States is 6.4%. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Is there a lower rate for 1901.90.91 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 1901.90 as a whole, the largest supplier in 2024 was Canada (US$438m), followed by Singapore.

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