Analysis
Heading 1103 of the Harmonized Tariff Schedule covers cereal groats, meal and pellets. It divides into 4 six-digit subheadings and 6 eight-digit tariff lines, with 9 ten-digit statistical suffixes below them.
The spread of 9 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 9%, applies to 1103.19.90 (of other cereals: of other cereals).
1 of its 2 lines with a percentage rate are duty-free at the general rate (50%) and 1 are dutiable, from duty-free up to 9%. The median line pays 4.5%.
4 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 largest subheadings are 1103.19 (of other cereals, 3 lines), 1103.11 (unnamed, 1 line), 1103.13 (unnamed, 1 line) and 1103.20 (unnamed, 1 line).
Its median rate of 4.5% sits at the 61st percentile of the headings in chapter 11.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 1103.11.00 | Groats and meal: of wheat | 0.5¢/kg |
| 1103.13.00 | Groats and meal: of corn (maize) | 0.3¢/kg |
| 1103.19.12 | Of other cereals: of oats | 0.8¢/kg |
| 1103.19.14 | Of other cereals: of rice | 0.09¢/kg |
| 1103.19.90 | Of other cereals: of other cereals | 9% |
| 1103.20.00 | Cereal groats, meal and pellets: pellets | Free |