HTS chapter · section II
Chapter 11
Vegetable products
Chapter 11 of the Harmonized Tariff Schedule sits in section II (vegetable products). It has 9 headings and 38 eight-digit tariff lines.
The spread of 12.8 percentage points between the cheapest and dearest lines makes misclassification expensive here.
5 of its 19 lines with a percentage rate are duty-free at the general rate (26%) and 14 are dutiable, from duty-free up to 12.8%. The median line pays 2.7%.
19 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
The most finely divided heading is 1104 (cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled…), with 8 lines; fine division usually means the rates or the trade statistics differ enough to be worth separating.
The heading with the highest median rate is 1102 (cereal flours other than of wheat or meslin) at 9%.
Headings
| Heading | Description | Lines | Free | Median rate |
|---|---|---|---|---|
| 1101 | Wheat or meslin flour | 1 | 0 | – |
| 1102 | Cereal flours other than of wheat or meslin | 6 | 1 | 9% |
| 1103 | Cereal groats, meal and pellets | 6 | 1 | 4.5% |
| 1104 | Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled,… | 8 | 0 | 1.95% |
| 1105 | Flour, meal, powder, flakes, granules and pellets of potatoes | 2 | 0 | – |
| 1106 | Flour, meal and powder of the dried leguminous vegetables of heading 0713, of sago or of roots or tubers of heading 0714 or of the products of chapter 8 | 5 | 1 | 8.3% |
| 1107 | Malt, whether or not roasted | 2 | 0 | – |
| 1108 | Starches; inulin | 6 | 2 | duty-free |
| 1109 | Wheat gluten, whether or not dried | 2 | 0 | 4.3% |