HS 100290 Other
Quick Answer: Other cereals imported under HS 100290 enter the UK duty-free, the US at 0.59¢/kg under the MFN rate, and the EU with no specific sample rate provided. This residual classification applies to cereal grains not specifically listed in preceding headings of Chapter 10, such as certain types of rye or spelt that do not fit into more specific categories. Importers should verify the exact commodity description to ensure correct classification, as misclassification can lead to penalties. According to CustomTariffs data, careful attention to specific national tariff schedules is crucial for accurate duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1002900000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1002900000 | — | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1002900000 | Free | — | ["kg"] |
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.
How Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 100290 cover?
This subheading covers all types of rye that are not specifically enumerated elsewhere within Heading 1002, as defined by the World Customs Organization (WCO) Harmonized System Nomenclature. This includes, but is not limited to, various subspecies and varieties of rye grain (Secale cereale L.) intended for food, feed, or seed purposes, provided they do not meet the criteria for other more specific rye classifications. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm this residual nature, encompassing all rye not falling under 1002.10 (Rye, unmilled).
What falls outside HS 100290?
The following products are excluded from HS 100290: unmilled rye (classified under HS 1002.10), rye flour (classified under HS 1104.29), rye groats and meal (classified under HS 1104.29), and rye malt (classified under HS 1107.10). Additionally, rye intended for non-agricultural uses, such as industrial processing where it is significantly altered from its grain form, may be classified elsewhere. For instance, rye used in the production of alcoholic beverages would fall under Chapter 22.
What are common classification mistakes for HS 100290?
A common error is misclassifying processed rye products as "other" rye. For example, rye that has been pearled, crushed, or otherwise processed into groats or meal, but still retains its grain form, should be classified under HS 1104.29, not HS 100290. This often occurs due to a misunderstanding of the processing levels described in Chapter 11 of the Harmonized System, which takes precedence for processed cereals according to General Interpretative Rule 1.
How should importers classify products under HS 100290?
The correct procedure for classifying products under HS 100290 involves a thorough examination of the product's form and intended use. Importers and customs brokers must first determine if the product is rye grain. If it is rye grain and not specifically covered by any other subheading within Heading 1002, then HS 100290 is the appropriate classification. Consulting the official WCO Explanatory Notes and national tariff schedules, such as the USITC HTS or UK Trade Tariff, is crucial for accurate determination.
How is the duty calculated for products under HS 100290?
A shipment of 10,000 kilograms of rye grain, declared at a customs value of $3,000 USD, would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) rate of 1.5% ad valorem, applied to the declared value ($3,000 USD × 0.015 = $45.00), plus a specific duty of $0.10 per 100 kg ($0.10/100kg × 10000kg = $100.00), totaling $145.00. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule (HTS) for subheading 1002.90.0000.
Which trade agreements reduce duties for HS 100290?
Several free trade agreements may reduce the applicable duty rate for HS 100290, including the United States-Mexico-Canada Agreement (USMCA), where qualifying rye originating from Canada or Mexico can be imported duty-free. For European Union countries, the Economic Partnership Agreements (EPAs) may offer preferential rates, often resulting in duty-free entry for goods originating from partner countries. Documentation required typically includes a self-certified origin statement for USMCA and an EUR.1 movement certificate for many EPA agreements.
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FAQ
What are the typical import duty rates for HS code 100290, 'Other' rye?
For HS code 100290, which covers 'Other' rye not specified elsewhere, the Most Favored Nation (MFN) duty rate in the United States is 0.59¢/kg. However, preferential rates may apply under various trade agreements. For instance, under the USMCA, rye originating from Canada or Mexico may be eligible for duty-free entry. Always verify the specific origin of the goods and consult the latest USITC tariff schedule for the most accurate and up-to-date duty information.
How is the duty calculated for HS code 100290 when a per-kilogram rate applies?
When a specific duty rate per kilogram (¢/kg) is applied, the duty is calculated by multiplying the weight of the imported rye in kilograms by the specified rate. For example, if the duty rate is 0.59¢/kg and an importer brings in 10,000 kilograms of rye classified under HS 100290, the total duty would be 10,000 kg * 0.59¢/kg = 5,900¢, which is equivalent to $59.00. It is crucial to have accurate weight declarations on your import documentation.
What documentation is typically required for importing goods under HS code 100290?
For imports under HS code 100290 (Other rye), standard documentation includes a commercial invoice, a packing list, and a bill of lading or air waybill. Depending on the country of origin and specific import regulations, a certificate of origin may be required, especially if claiming preferential duty rates under a trade agreement. Phytosanitary certificates might also be necessary to ensure the rye meets the importing country's agricultural and health standards. Always check with the customs authority of the destination country for a comprehensive list of required documents.
How does one ensure accurate classification under HS code 100290, 'Other' rye?
Accurate classification under HS code 100290 hinges on the product being rye (Secale cereale) and not falling under any more specific rye classification (e.g., rye flour, rye malt, or rye for sowing if those have separate subheadings). If the imported product is simply rye grain that doesn't fit into a more detailed description, then 100290 is appropriate. Importers and customs brokers should consult the Explanatory Notes of the Harmonized System and national tariff schedules to confirm that no other heading or subheading more precisely describes the goods. When in doubt, seeking a binding ruling from the customs authority is recommended.
Which common trade agreements might offer reduced or zero duty rates for HS code 100290?
Several trade agreements can impact duty rates for HS code 100290. For imports into the United States, the United States-Mexico-Canada Agreement (USMCA) typically allows for duty-free entry for originating rye from Canada and Mexico. Other agreements, such as those the EU has with various countries (accessible via the EU TARIC database), or the UK's trade agreements post-Brexit (consulting the UK Trade Tariff), may also provide preferential treatment. Importers must ensure their rye qualifies as 'originating' under the specific rules of origin for the relevant trade agreement and provide the necessary proof of origin.