HTS tariff line · chapter 19
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
Analysis
HTS 1904.20.90 covers prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals: other under heading 1904 (prepared foods obtained by the swelling or roasting of cereals or cereal products (for…).
Neighbouring lines carry rates from 1.1% to 14%, so the exact line matters. The widest gap is with 1904.10.00 (prepared foods obtained by the swelling or roasting of cereals or…), at 1.1%: a product that belongs there but is entered here, or the reverse, changes the duty by 13.8 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 14.9%. 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 14.9% of the customs value, which is above most the rates in chapter 19 (74th percentile of 59 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,490 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 35%, 2.3 times the general rate.
Neighbouring 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% |
| 1904.30.00 | 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% |