HTS tariff line · chapter 19
1904.10.00
Prepared foods obtained by the swelling or roasting of cereals or cereal products
Analysis
HTS 1904.10.00 covers prepared foods obtained by the swelling or roasting of cereals or cereal products under heading 1904 (prepared foods obtained by the swelling or roasting of cereals or cereal products (for…). US Customs collects import statistics for it under 3 ten-digit suffixes, reported in kilograms.
Rates on the nearby lines range from 5.6% to 14.9%. The costliest confusion would be with 1904.20.90 (prepared foods obtained from unroasted cereal flakes or from mixtures…) at 14.9%, a difference of 13.8 points on the customs value.
The general duty rate is 1.1% of the customs value, which is at the low end of the rates in chapter 19 (18th percentile of 59 lines with an ad valorem rate). On a shipment valued at $10,000 that is $110 in duty before any Chapter 99 additions or preference claims.
The other lines in the same group are 1904.20.10 (in airtight containers and not containing apricots, citrus…, 5.6%), 1904.20.90 (prepared foods obtained from unroasted cereal flakes or…, 14.9%), 1904.30.00 (prepared foods obtained by the swelling or roasting of…, 14%) and 1904.90.01 (prepared foods obtained by the swelling or roasting of…, 14%).
Statistical suffixes
| Code | Description | Units | NAICS |
|---|---|---|---|
| 1904.10.00.40 | Containing cane and/or beet sugar | kg | 311230 |
| 1904.10.00.65 | Certified organic | kg | |
| 1904.10.00.75 | Other | kg |
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |