HS 100610 Rice in the husk (paddy or rough)
Quick Answer: Rice in the husk (paddy or rough) imported under HS 100610 enters the UK with rates including 6.00% and 176.00 GBP/1000 kg, the EU with rates including 7.70% and 211.00 EUR/1000 kg, and the US at 1.8¢/kg or 2.8¢/kg, with duty-free entry for certain trade agreement partners. This code specifically covers unmilled rice, meaning rice that has not yet had its outer husk removed. Importers should be aware of potential variations in duty rates based on origin and specific trade agreements. CustomTariffs aggregates this information to assist in compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1006100000 | — | — | — |
| 1006101000 | 6.00 % | — | — |
| 1006103000 | 176.00 GBP / 1000 kg | — | — |
| 1006105000 | 176.00 GBP / 1000 kg | — | — |
| 1006107100 | 176.00 GBP / 1000 kg | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1006100000 | — | — | — |
| 1006101000 | 7.70 % | — | — |
| 1006103000 | 211.00 EUR / 1000 kg | — | — |
| 1006107900 | 211.00 EUR / 1000 kg | — | — |
| 1006105000 | 211.00 EUR / 1000 kg | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1006100000 | 1.8¢/kg | 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 1006.10?
Imports of Rice in the husk (paddy or rough) 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 100610 cover?
This subheading covers rice in its natural state, still enclosed within its husk, commonly referred to as paddy or rough rice. According to the World Customs Organization's Harmonized System Nomenclature, this category specifically includes rice grains that have not undergone any milling or processing beyond the removal of the outer husk. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to the unprocessed grain before it is de-husked, polished, or otherwise refined for consumption.
What falls outside HS 100610?
The following products are excluded from HS 100610: milled rice (HS 100630), semi-milled or wholly milled rice, whether or not polished or glazed (HS 100630), broken rice (HS 100640), and rice flour (HS 1102). Also excluded are rice seeds for sowing (HS 120991), which are specifically intended for agricultural propagation and are subject to different regulations and tariff treatments, and rice bran (HS 230240), a byproduct of rice milling.
What are common classification mistakes for HS 100610?
A common error is misclassifying partially processed rice. For instance, rice that has had its husk removed but is not yet milled or polished is often mistakenly classified under HS 100610. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. If rice has undergone any de-husking process, it typically falls under HS 100630 (semi-milled or wholly milled rice), not HS 100610.
How should importers classify products under HS 100610?
The correct procedure for classifying rice involves a thorough examination of the product's processing stage. Importers and customs brokers must verify if the rice is still in its husk. If the husk has been removed, the product should be classified under a different subheading, likely HS 100630. Reviewing the product's description, any processing documentation, and consulting the official tariff schedule of the importing country are crucial steps to ensure accurate classification.
How is the duty calculated for products under HS 100610?
A shipment of 10,000 kilograms of paddy rice, declared at a customs value of $5,000 USD, would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 1.5% ad valorem, applied to the declared value: 1.5% of $5,000 = $75.00, and a specific duty of $0.002 per kilogram: 10,000 kg * $0.002/kg = $20.00. The total duty is $75.00 + $20.00 = $95.00. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for HS 100610. (Note: This is a hypothetical example; actual rates may vary.)
Which trade agreements reduce duties for HS 100610?
Several free trade agreements may reduce the applicable duty rate for HS 100610, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from developing countries. To claim these preferences, importers typically require a Certificate of Origin (e.g., USMCA Certificate of Origin) or a GSP Form A, depending on the specific agreement and importing country's requirements.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 100610 (Rice in the husk)?
Import duty rates for HS code 100610 vary significantly by country. For example, the United States applies a rate of 1.8¢/kg. The European Union's Common Customs Tariff (TARIC) lists a rate of 211.00 EUR / 1000 kg. The United Kingdom's Trade Tariff shows a rate of 176.00 GBP / 1000 kg. These are often Most Favored Nation (MFN) rates and preferential rates under trade agreements can be lower or even free. For instance, under certain agreements, the US rate can be Free (indicated by codes like A+, AU, CL, KR, etc.). Always consult the specific tariff schedule of the importing country for the applicable rate.
How is the duty for HS 100610 calculated? Can you provide an example?
The duty calculation for HS 100610 typically involves a specific duty based on weight, or sometimes an ad valorem duty based on value, or a combination. For example, if importing into the UK and the rate is 176.00 GBP / 1000 kg, and you import 50,000 kg of paddy rice, the duty would be calculated as (50,000 kg / 1000 kg) * 176.00 GBP = 50 * 176.00 GBP = 8,800.00 GBP. If the rate were ad valorem, say 6.00%, and the value of the shipment was $10,000 USD, the duty would be 6.00% of $10,000 USD = $600 USD. Always verify the exact calculation basis in the destination country's tariff.
What are the key classification criteria for HS code 100610?
HS code 10010 covers 'Rice in the husk (paddy or rough)'. The primary classification criterion is that the rice must still be enclosed in its husk or hull. This means the grain has not undergone milling or de-husking processes. If the husk has been removed, even partially, the product would be classified under a different HS code, typically within heading 1006 for husked rice (like 'semi-milled or wholly-milled rice'). Visual inspection and product description are crucial for correct classification.
What documentation is typically required for importing goods classified under HS 100610?
Standard import documentation for HS 100610 includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and any specific import regulations (e.g., phytosanitary requirements for agricultural products), a phytosanitary certificate issued by the exporting country's plant protection organization may be required to prevent the introduction of pests and diseases. Proof of origin may also be needed to claim preferential duty rates under trade agreements. Always check the specific import requirements of the destination country.
Which major trade agreements commonly offer preferential duty rates for HS code 100610?
Several trade agreements can provide preferential duty rates for HS code 100610. For example, the United States has agreements with countries like Australia (AU), Chile (CL), South Korea (KR), and others, which may offer duty-free entry or reduced rates under specific conditions. The EU and UK also have numerous preferential trade agreements. Importers should consult the relevant Free Trade Agreement (FTA) text or the importing country's tariff database to identify applicable preferential rates based on the origin of the goods. For instance, the USITC's Harmonized Tariff Schedule often lists special rates under column 2 for countries with FTAs.