Analysis
Subheading 1103.19 covers of other cereals, within heading 1103. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 3 US tariff lines below it are national.
None of its 3 lines is duty-free at the general rate. Rates run from 9% to 9% with a median of 9%, so the line you choose sets the duty.
The US splits it as follows: 1103.19.12 for of other cereals: of oats (0.8¢/kg), 1103.19.14 for of other cereals: of rice (0.09¢/kg) and 1103.19.90 for of other cereals: of other cereals (9%).
2 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.
By Census's concordance, most of its statistical lines are made by Flour Milling (311211) and Rice Milling (311212). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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% |