Analysis
HTS 1104.30.00 covers germ of cereals, whole, rolled, flaked or ground under heading 1104 (cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or…).
Neighbouring lines carry rates from 0.5% to 2.7%, so the exact line matters. The widest gap is with 1104.22.00 (other worked grains (for example, hulled, pearled, sliced or…), at 0.5%: a product that belongs there but is entered here, or the reverse, changes the duty by 4 percentage points.
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 4.5%. 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.
The general duty rate is 4.5% of the customs value, which is in the middle of the rates in chapter 11 (61st percentile of 19 lines with an ad valorem rate). On a shipment valued at $10,000 that is $450 in duty before any Chapter 99 additions or preference claims.
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 |
| 1104.22.00 | 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% |