HTS tariff line · chapter 19
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
Analysis
HTS 1904.90.01 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… 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 2 ten-digit suffixes, reported in kilograms.
Within this group the rate runs from 1.1% to 14.9%. Compared with 1904.10.00 (prepared foods obtained by the swelling or roasting of cereals or…), which pays 1.1%, a misclassification either way moves the duty by 12.9 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%. 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% of the customs value, which is in the middle of the rates in chapter 19 (70th percentile of 59 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,400 in duty before any Chapter 99 additions or preference claims.
For statistics it divides in two: 1904.90.01.20 for frozen and 1904.90.01.40 for other. Both pay the same duty; the suffix records which kind was imported.
The column 2 rate, for countries without normal trade relations, is 35%, 2.5 times the general rate.
Statistical suffixes
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% |
| 1904.20.90 | 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% |