HS 100199 Other
Quick Answer: Wheat and meslin imported under HS 100199 enters the UK with rates including 0.00% and 79.00 GBP/1000 kg, the EU at 95.00 EUR/1000 kg, and the US at 0.35¢/kg or free for certain trade agreements. This residual code applies to wheat and meslin (a mixture of wheat and rye) not specifically classified elsewhere within heading 1001. Importers should carefully review specific subheadings within 100199 for precise duty application, as rates can vary significantly based on origin and trade agreements. CustomTariffs aggregates this data, highlighting the importance of accurate classification for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1001990000 | — | — | — |
| 1001990013 | 0.00 % | — | — |
| 1001990015 | 0.00 % | — | — |
| 1001990040 | 79.00 GBP / 1000 kg | — | — |
| 1001990050 | 79.00 GBP / 1000 kg | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1001990000 | — | — | — |
| 1001990013 | — | — | — |
| 1001990015 | — | — | — |
| 1001990040 | 95.00 EUR / 1000 kg | — | — |
| 1001990050 | 95.00 EUR / 1000 kg | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 10019900 | 0.35¢/kg | Free (17 programs) | — |
| 1001990007 | — | — | ["kg"] |
| 1001990010 | — | — | ["kg"] |
| 1001990018 | — | — | ["kg"] |
| 1001990030 | — | — | ["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 1001.99?
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 100199 cover?
This subheading covers wheat and meslin, specifically other types of wheat and meslin not elsewhere specified within Heading 1001. According to the World Customs Organization's Harmonized System Nomenclature, Heading 1001 encompasses wheat and meslin. Subheading 1001.99 is a residual category for wheat and meslin that do not fit into more specific classifications like durum wheat (1001.10) or other wheat (1001.90). This typically includes various common wheat varieties and their mixtures, provided they are not specifically classified elsewhere.
What falls outside HS 100199?
The following products are excluded from HS 100199: durum wheat, which is classified under HS 1001.10; other wheat, which is typically classified under HS 1001.90 if it's not meslin; and meslin, which is a hybrid of wheat and rye, also classified under HS 1001.90. Furthermore, any grains other than wheat or meslin, such as barley (Chapter 10, Heading 1003), maize (corn) (Chapter 10, Heading 1005), or rice (Chapter 10, Heading 1006), are not covered by this subheading.
What are common classification mistakes for HS 100199?
A common error is misclassifying specific varieties of wheat or meslin that should fall under more precise subheadings within Heading 1001, such as durum wheat or other distinct wheat types. This often occurs due to a lack of detailed product knowledge or failure to consult the Explanatory Notes to the Harmonized System, which provide crucial guidance. For instance, classifying a specific type of common wheat that has a distinct commercial name but still fits the general description of "other wheat" under 1001.99 instead of a potentially more specific national subheading if one exists.
How should importers classify products under HS 100199?
The correct procedure for classifying products under HS 100199 involves a systematic approach, starting with the General Rules for the Interpretation of the Harmonized System (GRI). Importers must first determine if the product is wheat or meslin. Then, they must ascertain if it falls under any more specific subheadings within Heading 1001, such as durum wheat. If the product is wheat or meslin and does not fit any other specific classification, it is then correctly classified as "other" under 1001.99, ensuring all preceding headings and subheadings have been considered.
How is the duty calculated for products under HS 100199?
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 Most Favored Nation (MFN) duty rate of 4.5% ad valorem, applied to the declared value. The calculation is $300 USD × 0.045 = $13.50. However, if the tariff schedule also specifies a per-kilogram duty, for example, $0.03 per kg, the total duty would be $30.00 ($0.03 × 1,000 kg). The higher of the two rates would apply, resulting in $30.00. This is calculated using the rates published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 100199?
Several free trade agreements may reduce the applicable duty rate for HS 100199, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating wheat and meslin from Canada and Mexico can enter the United States duty-free. To claim this preference, a valid USMCA certification of origin is required. Additionally, countries benefiting from the Generalized System of Preferences (GSP) may also receive reduced or duty-free entry into the United States, requiring a GSP Form A. The specific preferential rate depends on the exporting country's status.
```Which HS Codes Are Related?
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FAQ
What is the general import duty rate for HS code 100199 (Other wheat)?
The Most Favored Nation (MFN) duty rate for HS code 100199, which covers 'Other wheat,' varies by importing country. For example, in the United States, the rate is 0.35¢/kg. In the United Kingdom, it is 79.00 GBP / 1000 kg. In the European Union, the rate is 95.00 EUR / 1000 kg. Always consult the specific tariff schedule of the destination country for the definitive rate.
How is the duty calculated for HS code 100199 in the UK?
In the United Kingdom, the duty for HS code 100199 is typically calculated on a per-kilogram basis. For instance, if the rate is 79.00 GBP / 1000 kg and you import 50,000 kg of wheat, the duty would be calculated as follows: (50,000 kg / 1000 kg) * 79.00 GBP = 50 * 79.00 GBP = 3,950.00 GBP. This is an example; verify the exact rate and any applicable VAT.
What are the classification criteria for HS code 100199?
HS code 100199 is a residual category within Chapter 10 of the Harmonized System, which covers cereals. It is used for wheat and meslin (a mixture of wheat and rye) that does not fall under more specific headings like durum wheat (1001.10) or other wheat and meslin (1001.90, excluding specific subheadings). Generally, it applies to common wheat (Triticum aestivum L. and Triticum durum Desf.) and meslin, when not specified elsewhere. Proper classification requires examining the specific type of wheat and its intended use, ensuring it doesn't fit a more precise HS code.
Which trade agreements offer preferential duty rates for HS code 100199?
Several trade agreements can provide preferential duty rates for HS code 100199. For example, under the USMCA, wheat may enter the United States duty-free. The EU's Common Commercial Policy may offer reduced rates for goods originating from certain countries under specific agreements. The UK's tariff schedule lists preferential rates for countries like Australia (AU), Canada (CA), and New Zealand (NZ). Importers should check the specific preferential origin rules and the tariff schedule of the importing country to determine eligibility for reduced or free entry.
What documentation is typically required for importing goods under HS code 100199?
When importing goods classified under HS code 100199, standard import documentation is usually required. This includes a commercial invoice detailing the value and quantity of the goods, 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 under trade agreements. Phytosanitary certificates might also be required to ensure the wheat meets the importing country's agricultural and health standards. Always confirm specific requirements with the customs authorities of the destination country.