Analysis
Heading 1004 of the Harmonized Tariff Schedule covers oats. It divides into 2 six-digit subheadings and 2 eight-digit tariff lines, with 3 ten-digit statistical suffixes below them.
Every one of its 2 tariff lines is duty-free at the general rate, so classification within the heading affects statistics and Chapter 99 measures rather than the base duty.
Its median rate of duty-free sits at the 25th percentile of the headings in chapter 10.
The largest subheadings are 1004.10 (unnamed, 1 line) and 1004.90 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by All Other Grain Farming (111199). Those are the NAICS industries a US producer of these goods would report under.
The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 1004.10.00 | Oats: seed | Free |
| 1004.90.00 | Oats: other | Free |