HTS heading 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 — 13 codes under this heading, with the duty on each.
| Code | Description | General rate | Units |
|---|---|---|---|
| 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 + Ch. 99 | not stated | — |
| 1104.12.00 | Of oats + Ch. 99 | 1.2¢/kg | — |
| 1104.12.00.10 | Certified organic + Ch. 99 | 1.2¢/kg (inherited from 1104.12.00) | kg |
| 1104.12.00.90 | Other + Ch. 99 | 1.2¢/kg (inherited from 1104.12.00) | kg |
| 1104.19 | Of other cereals + Ch. 99 | not stated | — |
| 1104.19.10.00 | Of barley + Ch. 99 | 2¢/kg | kg |
| 1104.19.90.00 | Other + Ch. 99 | 0.45¢/kg | kg |
| 1104.22.00.00 | Of oats + Ch. 99 | 0.5% | kg |
| 1104.23.00.00 | Of corn (maize) + Ch. 99 | 0.45¢/kg | kg |
| 1104.29 | Of other cereals + Ch. 99 | not stated | — |
| 1104.29.10.00 | Of barley + Ch. 99 | 1.2% | kg |
| 1104.29.90.00 | Other + Ch. 99 | 2.7% | kg |
| 1104.30.00.00 | Germ of cereals, whole, rolled, flaked or ground + Ch. 99 | 4.5% | kg |
2 of these lines state no rate of their own and inherit one from the line above, which is how the schedule is read. Each says which line it came from.
Additional duties may apply
13 lines here reference Chapter 99, where Section 301, Section 232 and other additional duties live. Those are charged on top of the general rate and depend on where the goods were made. What those provisions are.
Source: Harmonized Tariff Schedule of the United States, U.S. International Trade Commission (public domain). Classification and the duties that finally apply to a shipment are a licensed customs broker's call.