Harmonized Tariff Schedule of the United States · HTS code · HS 1904.90

1904.90.01

1904.90.01: Prepared foods obtained by the swelling or roasting: other

Other prepared cereal foods (incl. rice dishes)

Not declarable on its own: use one of its 2 subdivisions Data: Harmonized Tariff Schedule of the United States · checked on 24 October 2026

  1. 1904 Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, cornflakes); cereals (other than corn (maize)) 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. 1904.90.01 Other

What you pay

Importing into USA

Customs duty 14% 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) 7.5%
    Applies to goods from
    China
    In force
    from 1 September 2019
    Legal act
    HTSUS 9903.88.15

Preferential rates by country

Agreement or schemeCountriesRate
General (MFN)—14%
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, Belarus35%

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. 1904.90.01 Other 14%
  2. 1904.90.01.20 Frozen kg
  3. 1904.90.01.40 Other kg

Same subheading in other tariffs

1904.90 Prepared foods obtained by the swelling or roasting: other

UK specific or compound duty Third-country duty 2 tariff lines EU specific or compound duty Third-country duty 2 tariff lines Türkiye 8.3% Third-country duty 4 tariff lines Canada 3% – 6% Third-country duty 12 tariff lines · average 4.1% · 4× specific or compound duty Mexico 10% Third-country duty 1 tariff line Brazil 14.4% Third-country duty 1 tariff line Argentina 16% Third-country duty 3 tariff lines Peru 6% Third-country duty 1 tariff line New Zealand 5% Third-country duty 4 tariff lines Japan 21.3% – 25% Third-country duty 8 tariff lines · average 24.3% · 3× specific or compound duty Taiwan 20% Third-country duty 4 tariff lines · 2× specific or compound duty GCC 5% Third-country duty 6 tariff lines Switzerland Free Third-country duty 3 tariff lines · 2× specific or compound duty Norway 9% Third-country duty 3 tariff lines · 2× specific or compound duty North Macedonia 40% Third-country duty 2 tariff lines Nigeria 20% 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.

  • N364369 U.S. CBP 11 September 2026 · 1904.90.01.40

    The tariff classification of Bulgar Freekeh from Turkiye

  • N360909 U.S. CBP 14 May 2026 · 1904.90.01.20

    The tariff classification of “Lao Xie Zhen Frozen Seafood Cheese Rice Burger” from Taiwan

  • N357265 U.S. CBP 21 January 2026 · 1904.90.01.40

    The tariff classification of “Genmaicha Loose Leaf (Roasted Brown Rice Green Tea)” from Japan

  • N357266 U.S. CBP 21 January 2026 · 1904.90.01.40

    The tariff classification of “Genmaicha Tea Bags (Roasted Brown Rice Green Tea)” from Japan

  • N346448 U.S. CBP 1 April 2025 · 1904.90.01.40

    The tariff classification of Microwaveable Rice from Thailand

  • N336111 U.S. CBP 15 November 2023 · 1904.90.01.20

    The tariff classification of Frozen Pentagon Chahan from Vietnam

  • H325964 U.S. CBP 17 November 2022 · 1904.90.01

    Application for Further Review of Protest No. 1803-22-102342; Tariff Classification of Frozen Risottos

  • N316948 U.S. CBP 2 February 2021 · 1904.90.01.20

    The tariff classification of Frozen Couscous and Quinoa with Vegetables from France.

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 →

HTS code 1904.90.01 is a line of the Harmonized Tariff Schedule of the United States under HS subheading 1904.90 (prepared foods obtained by the swelling or roasting: other).

The general duty is 14%.

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

For the same subheading, the Türkiye duty is 8.3%, the Canada duty is 3%–6%, the Mexico duty is 10%, 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 21.3%–25%, the Taiwan duty is 20%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is 9%, the North Macedonia duty is 40% and the Nigeria duty is 20%.

The United States imported goods of subheading 1904.90 worth US$459m in 2024; the largest supplier was South Korea, and the United Kingdom ranked 6th with US$16m.

Questions and answers

What is the USA import duty for HTS code 1904.90.01?

The general duty in the Harmonized Tariff Schedule of the United States is 14%. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Is there a lower rate for 1904.90.01 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 1904.90 as a whole, the largest supplier in 2024 was South Korea (US$130m), followed by Canada.

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Typical products

Everyday names, not part of the legal text.