HTS heading · chapter 19
1904
Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, cornflakes); cereals (other than corn (maize)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included
Analysis
Heading 1904 of the Harmonized Tariff Schedule covers prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, cornflakes); cereals (other than corn (maize)) in grain form or in the form of flakes or other worked grains (except flour…. It divides into 4 six-digit subheadings and 5 eight-digit tariff lines, with 8 ten-digit statistical suffixes below them.
The spread of 13.8 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 14.9%, applies to 1904.20.90 (prepared foods obtained from unroasted cereal…).
None of its 5 lines is duty-free at the general rate. Rates run from 1.1% to 14.9% with a median of 14%, so the line you choose sets the duty.
The largest subheadings are 1904.20 (prepared foods obtained from unroasted cereal…, 2 lines), 1904.10 (unnamed, 1 line), 1904.30 (unnamed, 1 line) and 1904.90 (unnamed, 1 line).
Its median rate of 14% sits at the 70th percentile of the headings in chapter 19.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 1904.10.00 | Prepared foods obtained by the swelling or roasting of cereals or cereal products | 1.1% |
| 1904.20.10 | In airtight containers and not containing apricots, citrus fruits, peaches or pears | 5.6% |
| 1904.20.90 | Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals: other | 14.9% |
| 1904.30.00 | Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, cornflakes); cereals (other than corn (maize)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included: bulgur wheat | 14% |
| 1904.90.01 | Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, cornflakes); cereals (other than corn (maize)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included: other | 14% |