HS 100119 Other
Quick Answer: Durum wheat, not for sowing, imported under HS 100119 enters the US at 0.65¢/kg or Free for certain preferential trade agreements, the UK at 0.00%, and the EU at N/A. This residual classification applies to durum wheat that does not meet the specific criteria of other subheadings within heading 1001, such as seed or durum wheat of a specific purity. Importers should verify the exact product characteristics against the detailed tariff notes for each jurisdiction to ensure correct classification. CustomTariffs aggregates this data, highlighting the importance of precise documentation for accurate duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1001190000 | 0.00 % | — | — |
| 1001190012 | 0.00 % | — | — |
| 1001190018 | 0.00 % | — | — |
| 1001190020 | 0.00 % | — | — |
| 1001190030 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1001190018 | — | — | — |
| 1001190020 | — | — | — |
| 1001190030 | — | — | — |
| 1001190000 | — | — | — |
| 1001190012 | — | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1001190025 | — | — | ["kg"] |
| 1001190051 | — | — | ["kg"] |
| 1001190069 | — | — | ["kg"] |
| 10011900 | 0.65¢/kg | Free (17 programs) | — |
| 1001190053 | — | — | ["kg"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 1001.19?
Imports of Other may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 15 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 100119 cover?
This subheading covers "other" durum wheat, which is a specific type of hard, amber-colored wheat primarily used for pasta and couscous production. According to the World Customs Organization (WCO) Harmonized System Nomenclature, Heading 1001 encompasses wheat and meslin. Subheading 1001.10 specifically addresses durum wheat. Therefore, HS 100119, as an "other" category within durum wheat, would capture any durum wheat not otherwise specified or distinguished in preceding subheadings, ensuring comprehensive coverage of this grain type.
What falls outside HS 100119?
The following products are excluded from HS 100119: common wheat (Triticum aestivum), spelt, and other ancient grains not classified as durum wheat. For instance, common wheat, which is the most prevalent type used for bread, is classified under HS 1001.99 if it's not specifically durum wheat. Similarly, grains like rye (HS 1002), barley (HS 1003), and oats (HS 1004) are distinct classifications and do not fall under this subheading, even if they share some physical characteristics with wheat.
What are common classification mistakes for HS 100119?
A common error is misidentifying the specific type of wheat. Importers may incorrectly classify common wheat or other wheat varieties under HS 100119 when they should be classified under HS 1001.99 or other relevant headings. This often stems from a lack of detailed product knowledge or reliance on generic descriptions. According to General Interpretative Rule 1 of the Harmonized System, classification is determined by the terms of the headings and any relative section or chapter notes, emphasizing the need for precise identification of the wheat species.
How should importers classify products under HS 100119?
The correct procedure for classifying products under HS 100119 involves a thorough examination of the product's botanical characteristics to confirm it is indeed durum wheat. Importers and customs brokers should consult official tariff schedules, such as the USITC Harmonized Tariff Schedule (HTS) or the EU TARIC database, and review the specific definitions for Heading 1001 and its subheadings. If the product meets the criteria for durum wheat and is not otherwise specified, HS 100119 is the appropriate code.
How is the duty calculated for products under HS 100119?
A shipment of 1,000 kilograms of durum wheat, declared at a customs value of $500 USD, would attract a US duty of $15.00. This is calculated using the Most Favored Nation (MFN) duty rate of 1.5% ad valorem, applied to the declared customs value. The calculation is: 1.5% of $500 USD = $7.50. However, for bulk agricultural commodities, specific per-unit duties may also apply. Assuming a hypothetical specific duty of $0.015 per kilogram, the total duty would be $15.00 (1.5% of $500 USD = $7.50, plus $0.015/kg * 1000 kg = $15.00, for a total of $22.50). This is calculated using the MFN rate published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 100119?
Several free trade agreements may reduce the applicable duty rate for HS 100119, including the United States-Mexico-Canada Agreement (USMCA), which can result in a "Free" duty rate for qualifying originating goods from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or "Free" duty rates for eligible goods from developing countries, such as India. To claim these preferences, a self-certified origin statement for USMCA or a GSP Form A may be required, depending on the specific agreement and jurisdiction.
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FAQ
What are the typical import duty rates for HS code 100119, and how do preferential rates apply?
HS code 100119, covering 'Other' durum wheat, has a Most Favored Nation (MFN) duty rate of 0.65 cents/kg in the United States. However, preferential duty rates are often available. For example, under certain trade agreements, the duty may be Free (e.g., for imports from Australia (AU), Canada (CA), Mexico (MX) under USMCA, or Chile (CL)). It is crucial to consult the specific tariff schedule of the importing country and verify eligibility for preferential treatment based on the origin of the goods and applicable trade agreements. The USITC Harmonized Tariff Schedule provides detailed MFN and preferential rates.
What specific criteria determine if durum wheat falls under HS code 100119 ('Other')?
HS code 100119 is a residual category for durum wheat not specifically classified elsewhere within heading 1001. Heading 1001 covers 'Wheat and meslin'. Durum wheat (Triticum durum) is a distinct species of wheat characterized by its hard, vitreous grain and high protein content, commonly used for pasta and couscous. If the durum wheat does not meet the specific descriptions for other subheadings within 1001 (such as seed wheat or wheat for sowing), it will likely be classified under 100119. Verification often involves reviewing the physical characteristics and intended use of the wheat, and potentially laboratory analysis if classification is contested.
What documentation is typically required when importing goods classified under HS code 100119?
When importing durum wheat under HS code 100119, standard import documentation is required. This typically includes a commercial invoice, a packing list, and a bill of lading or air waybill. Depending on the importing country and the origin of the goods, a certificate of origin may be necessary to claim preferential duty rates. For agricultural products, phytosanitary certificates may also be required to ensure the wheat is free from pests and diseases, as mandated by the importing country's agricultural and food safety authorities. Always consult the specific import requirements of the destination country.
How is the import duty for HS code 100119 calculated, and can you provide an example?
The import duty for HS code 100119 is typically calculated on a per-kilogram basis, as indicated by the rate of 0.65¢/kg (US MFN rate). To calculate the total duty, you multiply the quantity of imported wheat in kilograms by the duty rate. For example, if an importer brings 10,000 kg of durum wheat classified under 100119 into the United States, the duty calculation would be: 10,000 kg * 0.65 cents/kg = 6,500 cents. Converting cents to dollars, this equals $65.00 in duties. If a preferential rate of Free applies, the duty would be $0.00.
Which common trade agreements significantly impact the duty rates for HS code 100119?
Several trade agreements can significantly reduce or eliminate duties for HS code 100119. For imports into the United States, the United States-Mexico-Canada Agreement (USMCA) often provides duty-free access for qualifying goods originating from Canada and Mexico. Other agreements, such as those with Australia (AU), Chile (CL), and South Korea (KR), may also offer preferential or free entry depending on the specific terms and rules of origin. Importers should consult the tariff schedule of the importing country, such as the USITC Harmonized Tariff Schedule, which details preferential rates under various Free Trade Agreements (FTAs) and other preferential programs.