HTS tariff line · chapter 11
1104.22.00
Other worked grains (for example, hulled, pearled, sliced or kibbled): of oats
Analysis
HTS 1104.22.00 covers other worked grains (for example, hulled, pearled, sliced or kibbled): of oats under heading 1104 (cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or…).
Within this group the rate runs from 1.2% to 4.5%. Compared with 1104.30.00 (germ of cereals, whole, rolled, flaked or ground), which pays 4.5%, a misclassification either way moves the duty by 4 percentage points.
The general duty rate is 0.5% of the customs value, which is at the low end of the rates in chapter 11 (29th percentile of 19 lines with an ad valorem rate). On a shipment valued at $10,000 that is $50 in duty before any Chapter 99 additions or preference claims.
Census statistics map these goods to NAICS 311211 (Flour Milling), an industry of 333 US establishments employing 14,916 people. That concordance is how imports of this line are compared with US output.
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 0.5%. 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.
Neighbouring 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 |
| 1104.23.00 | 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% |