HTS heading 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 — 12 codes under this heading, with the duty on each.
| Code | Description | General rate | Units |
|---|---|---|---|
| 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 + Ch. 99 | not stated | — |
| 1904.10.00 | Prepared foods obtained by the swelling or roasting of cereals or cereal products + Ch. 99 | 1.1% | — |
| 1904.10.00.40 | Containing cane and/or beet sugar + Ch. 99 | 1.1% (inherited from 1904.10.00) | kg |
| 1904.10.00.65 | Certified organic + Ch. 99 | 1.1% (inherited from 1904.10.00) | kg |
| 1904.10.00.75 | Other + Ch. 99 | 1.1% (inherited from 1904.10.00) | kg |
| 1904.20 | Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals + Ch. 99 | not stated | — |
| 1904.20.10.00 | In airtight containers and not containing apricots, citrus fruits, peaches or pears + Ch. 99 | 5.6% | kg |
| 1904.20.90.00 | Other + Ch. 99 | 14.9% | kg |
| 1904.30.00.00 | Bulgur wheat + Ch. 99 | 14% | kg |
| 1904.90.01 | Other + Ch. 99 | 14% | — |
| 1904.90.01.20 | Frozen + Ch. 99 | 14% (inherited from 1904.90.01) | kg |
| 1904.90.01.40 | Other + Ch. 99 | 14% (inherited from 1904.90.01) | kg |
5 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
12 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.