HS 100490 Other

Quick Answer: Oats imported under HS 100490 enter the UK at 74.00 GBP per 1000 kg, the EU at 89.00 EUR per 1000 kg, and the US at 1.1¢/kg under the MFN rate. This classification, "Other," applies to oats not specifically listed under preceding subheadings within Chapter 10, typically encompassing various forms of oats not otherwise specified. Importers should verify the precise form of oats against the detailed Chapter 10 notes to ensure correct classification. CustomTariffs aggregates this data, highlighting potential significant duty differentials across major trading blocs, necessitating careful planning for international shipments.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
1004900000 74.00 GBP / 1000 kg — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
1004900000 89.00 EUR / 1000 kg — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
1004900010 — — ["kg"]
10049000 Free — —
1004900090 — — ["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?

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What products does HS 100490 cover?

This subheading covers other cereals, namely, canary seed, which are not elsewhere specified or included in Chapter 10 of the Harmonized System. According to the World Customs Organization (WCO) Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC, this category is for canary seed when imported in its raw, unprocessed form, suitable for animal feed or further processing, and not specifically classified under headings for grains like wheat, maize, or rice.

What falls outside HS 100490?

The following products are excluded from HS 100490: all other cereals such as wheat (HS 1001), rye (HS 1002), barley (HS 1003), maize (HS 1005), rice (HS 1006), and oats (HS 1004). Additionally, processed canary seed products, such as flours, meals, or prepared animal feeds containing canary seed, would be classified under different headings based on their specific nature and processing. For example, prepared animal feeds are typically found in Chapter 23.

What are common classification mistakes for HS 100490?

A common error is misclassifying canary seed that has undergone minor processing, such as cleaning or sorting, which might still fall under this subheading, versus more significant processing that would warrant a different classification. Another mistake is confusing it with other small seeds used for bird feed, which may have distinct HS codes. Adherence to General Interpretative Rule (GIR) 1, which states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes, is crucial.

How should importers classify products under HS 100490?

The correct procedure for classifying products under HS 100490 involves a thorough examination of the product's nature and intended use. Importers and customs brokers must confirm that the product is indeed canary seed and that it has not been processed in a manner that would place it in a more specific heading. Consulting the WCO Harmonized System Explanatory Notes and the specific tariff schedule of the importing country, such as the UK Trade Tariff, is essential to ensure accurate classification.

How is the duty calculated for products under HS 100490?

A shipment of 1,000 kilograms of canary seed, declared at a customs value of $800 USD, would attract a US duty of $40.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value. The calculation is: 5.0% × $800 USD = $40.00. This rate is published in the USITC Harmonized Tariff Schedule (HTS) under subheading 1004.90.0000.

Which trade agreements reduce duties for HS 100490?

Several free trade agreements may reduce the applicable duty rate for HS 100490, including the United States-Mexico-Canada Agreement (USMCA), which can provide duty-free entry for goods originating from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free entry for eligible products from designated developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and importing country's regulations.

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Which HS Codes Are Related?

HS 600490 HS 190490 HS 900490 HS 170490 HS 100390 HS 140490

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the typical import duty rates for HS code 100490 (Other oats)?

Import duty rates for HS code 100490, which covers 'Other oats' not specified elsewhere in heading 1004, vary significantly by importing country. For example, the UK's Trade Tariff indicates a duty of 74.00 GBP per 1000 kg for imports from non-preferential sources. The EU's TARIC system may show different rates, potentially including preferential rates under trade agreements. The USITC Harmonized Tariff Schedule often lists a rate of 1.1¢/kg for certain origins. It is crucial to consult the specific tariff schedule of the destination country for the exact applicable duty.

How is the duty calculated for HS code 100490, and can you provide an example?

The duty calculation for HS code 100490 often involves a specific duty based on weight, such as per 1000 kg or per kg. For instance, if a shipment of 'Other oats' (HS 100490) is subject to a UK duty rate of 74.00 GBP per 1000 kg, and you import 5000 kg, the calculation would be: (5000 kg / 1000 kg) * 74.00 GBP/1000 kg = 370.00 GBP. Some countries may also apply ad valorem duties or a combination. Always verify the specific duty calculation method and rate in the destination country's tariff.

What documentation is typically required for importing goods under HS code 100490?

Standard documentation for importing 'Other oats' (HS 100490) includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the origin of the goods, additional documents may be required. This could include a certificate of origin to claim preferential duty rates under trade agreements, phytosanitary certificates to ensure plant health, and import licenses. Importers should consult the customs authority of the destination country for a comprehensive list of requirements.

Are there preferential duty rates available for HS code 100490 under common trade agreements?

Yes, preferential duty rates may be available for HS code 100490 under various trade agreements. For example, if oats are sourced from a country that has a free trade agreement with the importing nation (e.g., EU-Canada, USMCA), the duty rate could be reduced or eliminated. To benefit from these preferential rates, importers typically need to provide a valid certificate of origin, demonstrating that the goods meet the rules of origin stipulated in the respective trade agreement. Checking the specific trade agreement and the importing country's tariff database (like EU TARIC or USITC) is essential.

What are the classification criteria for 'Other oats' under HS code 100490?

HS code 100490 is a residual category within heading 1004, which covers oats. Heading 1004 specifically covers 'Oats'. Therefore, HS code 100490 is used for oats that are not specifically classified under any other subheading within heading 1004. This typically includes oats in their natural state, whether whole, hulled, or dehulled, that do not meet the criteria for more specific subheadings (if any exist in the importing country's tariff). The World Customs Organization (WCO) Harmonized System Explanatory Notes provide guidance, but the final classification is determined by the importing country's customs authority based on the product's form and presentation.