Analysis
HTS 1104.12.00 covers rolled or flaked grains: of oats under heading 1104 (cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in kilograms.
The general rate is 1.2¢/kg, a specific or compound duty rather than a simple percentage, so the effective burden depends on the unit value of the goods: cheap goods pay proportionally more than expensive ones. Importers usually convert it to an ad valorem equivalent to compare it with other lines.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 1.2¢/kg. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
For statistics it divides in two: 1104.12.00.10 for certified organic and 1104.12.00.90 for other. Both pay the same duty; the suffix records which kind was imported.
The general rate of 1.2¢/kg has not changed in any edition of the schedule since Jan 2023.
Statistical suffixes
| Code | Description | Units | NAICS |
|---|---|---|---|
| 1104.12.00.10 | Certified organic | kg | |
| 1104.12.00.90 | Other | kg |
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |