HTS subheading · chapter 19
1904.20
Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals
Analysis
Subheading 1904.20 covers prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals, within heading 1904. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.
The spread of 9.3 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 2 lines is duty-free at the general rate. Rates run from 5.6% to 14.9% with a median of 10.25%, so the line you choose sets the duty.
The US splits it as follows: 1904.20.10 for in airtight containers and not containing apricots, citrus fruits… (5.6%) and 1904.20.90 for prepared foods obtained from unroasted cereal flakes or from mixtures… (14.9%).
Tariff 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% |