HS 100191 Other
Quick Answer: Wheat and meslin imported under HS 100191 enters the UK at rates up to 12.00% or 79.00 GBP / 1000 kg, the EU at rates up to 95.00 EUR / 1000 kg, and the US at rates up to 10% or 2.8% under the MFN rate. This classification covers wheat and meslin (a mixture of wheat and rye) that do not meet the specific criteria for other subheadings within Chapter 10. Importers should be aware of potential quantity-based duties in the UK and EU, and varying preferential rates in the US. CustomTariffs aggregates this data, highlighting the need for precise product description and origin verification for accurate duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1001910000 | — | — | — |
| 1001911000 | 12.00 % | — | — |
| 1001912000 | — | — | — |
| 1001912010 | 79.00 GBP / 1000 kg | — | — |
| 1001912020 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1001910000 | — | — | — |
| 1001911000 | — | — | — |
| 1001912000 | — | — | — |
| 1001912010 | 95.00 EUR / 1000 kg | — | — |
| 1001912020 | — | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1001910000 | 2.8% | Free (17 programs) | ["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 1001.91?
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 100191 cover?
This subheading covers "Other" wheat and meslin, not elsewhere specified or included within Heading 1001. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this category is a residual one for wheat and meslin that do not fit into the more specific subheadings of 1001. For example, it would encompass specific varieties of wheat or meslin that are not durum wheat, seed wheat, or seed meslin, and are not specified by other national tariff variations.
What falls outside HS 100191?
The following products are excluded from HS 100191: durum wheat (HS 100111), seed wheat (HS 100119), seed meslin (HS 100199), and other specific types of wheat and meslin already classified under distinct subheadings within Heading 1001. For instance, common wheat, spelt, and other cereals that are not wheat or meslin, such as barley (Chapter 10) or rye (Chapter 10), would be classified under their respective headings and would not fall under this "other" category.
What are common classification mistakes for HS 100191?
A common error is misclassifying wheat or meslin that should fall under more specific subheadings within Heading 1001, such as durum wheat or seed varieties. This can occur if the importer does not carefully review the WCO Explanatory Notes or the specific national tariff schedule definitions. For instance, classifying common wheat intended for milling as "other" when a more precise subheading exists would be incorrect, potentially violating General Rule of Interpretation (GRI) 3(a) if multiple headings appear applicable.
How should importers classify products under HS 100191?
The correct procedure for classifying products under HS 100191 involves a thorough examination of the product's botanical characteristics and intended use, comparing it against the definitions provided in the WCO Harmonized System Explanatory Notes and the specific national tariff schedule, such as the USITC Harmonized Tariff Schedule (HTS) or the EU TARIC. Importers and customs brokers must confirm that the wheat or meslin is not specifically covered by other subheadings within Heading 1001 before assigning this residual code.
How is the duty calculated for products under HS 100191?
A shipment of 1,000 kilograms of common wheat, declared at a customs value of $300 USD, would attract a US duty of $45.00. This is calculated using the U.S. Most Favored Nation (MFN) duty rate of 4.5% ad valorem, applied to the declared value ($300 USD × 0.045 = $13.50), plus a specific duty of $0.45 per 100 kg ($0.45/100kg × 1000kg = $4.50), resulting in a total duty of $18.00. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for HS 100191.
Which trade agreements reduce duties for HS 100191?
Several free trade agreements may reduce the applicable duty rate for HS 100191, 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 originating goods from certain developing countries. 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.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 100191, and how do they vary by country?
HS code 100191, covering 'Other' wheat, has widely varying duty rates depending on the importing country and their trade agreements. For example, the Most Favored Nation (MFN) rate in the United States is 0.00%. In contrast, the European Union's TARIC system may apply rates such as 95.00 EUR/1000 kg for certain origins. The UK Trade Tariff also shows a range of duties, potentially including 79.00 GBP/1000 kg. Importers must consult the specific tariff schedule of their destination country for precise rates.
What specific criteria determine if wheat falls under HS code 100191 ('Other') rather than a more specific subheading?
HS code 100191 is a residual category. Wheat is classified under more specific subheadings within Chapter 10 if it meets certain criteria, such as being durum wheat (HS 100111/100119) or common wheat (HS 100190). If a wheat variety does not fit into these more defined categories, or if specific details about its type are not readily available or relevant for tariff purposes, it would be classified as 'Other' under 100191. The World Customs Organization (WCO) Harmonized System Explanatory Notes provide guidance on distinguishing between different types of wheat.
What documentation is typically required for importing goods classified under HS code 100191?
Standard import documentation for HS code 100191 includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the origin of the goods, a certificate of origin may be required, especially if preferential duty rates are claimed. Phytosanitary certificates are often mandatory for agricultural products like wheat to ensure they meet the importing country's plant health regulations. Importers should verify specific requirements with customs authorities in the destination country.
How do trade agreements, such as those with Australia (AU) or the European Union (E), impact the duty calculation for HS code 100191?
Trade agreements can significantly reduce or eliminate duties for goods classified under HS code 100191. For instance, if a preferential rate is listed as 'Free (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)', it means that wheat imported from countries like Australia (AU) or within the European Union (E) may be eligible for duty-free entry, provided all rules of origin are met. To claim these benefits, importers typically need to provide proof of origin, such as a certificate of origin or an origin declaration on the invoice, as stipulated by the specific trade agreement.
Can you provide a numerical example of how import duty is calculated for HS code 100191, assuming a specific duty rate?
Let's assume a hypothetical importing country applies a duty rate of 79.00 GBP per 1000 kg for HS code 100191. If an importer brings in a shipment of 50,000 kg of wheat classified under this code, the duty calculation would be: (50,000 kg / 1000 kg) * 79.00 GBP/1000 kg = 50 * 79.00 GBP = 3,950.00 GBP. This calculation demonstrates a specific duty based on weight. If the rate were ad valorem, for example, 3.5%, the duty would be 3.5% of the declared customs value of the goods.