HTS heading · chapter 11
1104
Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground
Analysis
Heading 1104 of the Harmonized Tariff Schedule covers cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground. It divides into 6 six-digit subheadings and 8 eight-digit tariff lines, with 9 ten-digit statistical suffixes below them.
None of its 8 lines is duty-free at the general rate. Rates run from 0.5% to 4.5% with a median of 1.95%, so the line you choose sets the duty.
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 1104.19 (of other cereals, 2 lines), 1104.29 (of other cereals, 2 lines), 1104.12 (unnamed, 1 line) and 1104.22 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by Flour Milling (311211). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 1104.12.00 | Rolled or flaked grains: of oats | 1.2¢/kg |
| 1104.19.10 | Of other cereals: of barley | 2¢/kg |
| 1104.19.90 | Of other cereals: other | 0.45¢/kg |
| 1104.22.00 | Other worked grains (for example, hulled, pearled, sliced or kibbled): of oats | 0.5% |
| 1104.23.00 | Other worked grains (for example, hulled, pearled, sliced or kibbled): of corn (maize) | 0.45¢/kg |
| 1104.29.10 | Of other cereals: of barley | 1.2% |
| 1104.29.90 | Of other cereals: other | 2.7% |
| 1104.30.00 | Germ of cereals, whole, rolled, flaked or ground | 4.5% |