HS 100640 Broken rice

Quick Answer: Broken rice imported under HS 100640 enters the UK at 54.00 GBP per 1000 kg, the EU at 65.00 EUR per 1000 kg, and the US at 0.44¢/kg under the MFN rate. This classification covers rice grains that have been milled and subsequently broken into smaller pieces, typically as a byproduct of the milling process. These fragments are generally smaller than whole grains but larger than rice flour. Importers should be aware that while the US offers preferential duty rates for certain trade partners, the Most Favored Nation (MFN) rate applies otherwise. CustomTariffs aggregates this information to assist in trade compliance.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
1006400000 54.00 GBP / 1000 kg — —
1006400010 54.00 GBP / 1000 kg — —
1006400090 54.00 GBP / 1000 kg — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
1006400000 65.00 EUR / 1000 kg — —
1006400010 65.00 EUR / 1000 kg — —
1006400090 65.00 EUR / 1000 kg — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
1006400000 0.44¢/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 1006.40?

Imports of Broken rice 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?

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What products does HS 100640 cover?

This subheading covers broken rice, which is defined by the World Customs Organization (WCO) Harmonized System Nomenclature as rice grains that are at least three-quarters of their original whole grain length, but not including whole grains. According to the US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database, this category specifically includes rice that has been milled and subsequently broken during processing, often used for animal feed or certain food products where whole grain integrity is not required. The key criterion is the physical fragmentation of the rice grain.

What falls outside HS 100640?

The following products are excluded from HS 100640: whole rice grains of any variety (classified under HS 1006.10 to 1006.30), rice flour (typically classified under HS 1102.90 or 1103.19), and rice bran (classified under HS 2302.50). Furthermore, grains that are less than three-quarters of their original length and are considered "fines" or "dust" may also be classified separately depending on their specific characteristics and intended use, often falling under residual categories for agricultural by-products.

What are common classification mistakes for HS 100640?

A common error is misclassifying rice that is partially broken but still retains a significant portion of its original length as whole rice, or vice versa. Importers may also incorrectly classify rice flour or other processed rice products under this subheading. Adherence to General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is crucial. The physical characteristic of the grain's length relative to its original whole grain is the primary determinant.

How should importers classify products under HS 100640?

The correct procedure for classifying broken rice involves a thorough physical examination of the product to determine the proportion of broken grains. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and compare the product's characteristics against the descriptive notes for HS 1006.40. Obtaining a detailed product description from the supplier, including milling processes and grain fragmentation data, is essential for accurate declaration.

How is the duty calculated for products under HS 100640?

A shipment of 10,000 kilograms of broken 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 customs value ($5,000 USD × 0.015 = $75.00), plus a specific duty of $0.001 per kilogram ($0.001/kg × 10,000 kg = $10.00). The total duty is $85.00. This calculation is based on the USITC Harmonized Tariff Schedule, which often combines ad valorem and specific duties for rice products.

Which trade agreements reduce duties for HS 100640?

Several free trade agreements may reduce the applicable duty rate for HS 100640, including the United States-Mexico-Canada Agreement (USMCA), which can offer duty-free entry for qualifying originating goods from Canada and Mexico. The Generalized System of Preferences (GSP) may also provide reduced or duty-free access for eligible products from 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 100620 HS 100410 HS 100610 HS 100710 HS 100510 HS 100310

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 100640 (Broken rice)?

Import duty rates for HS code 100640 (Broken rice) vary significantly by importing country and trade agreements. For example, the UK's standard rate is 54.00 GBP per 1000 kg. The EU's standard rate is 65.00 EUR per 1000 kg. In the United States, the rate is 0.44 US cents per kilogram. Many preferential trade agreements offer reduced or free entry; for instance, under certain agreements (indicated by codes like A+, AU, CL, KR, SG), the duty rate can be Free. Always consult the specific tariff schedule of the destination country for the applicable rate.

How is 'broken rice' defined for HS classification purposes under code 100640?

According to the Harmonized System Explanatory Notes for Chapter 10, 'broken rice' refers to grains of rice that are at least three-quarters of their original length but are broken. This typically includes grains that are less than 5.75 mm in length. The key criterion is the physical state of the grain after milling, distinguishing it from whole grains of rice (HS 1006.10-1006.30).

What documentation is generally required when importing broken rice (HS 100640)?

Standard documentation for importing broken rice (HS 100640) typically includes a commercial invoice, 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 required, especially if preferential duty rates are claimed. Phytosanitary certificates are often necessary to ensure the rice is free from pests and diseases, meeting the importing country's agricultural and health regulations. Always verify specific requirements with the customs authority of the destination country.

How are duties calculated for broken rice, and can you provide an example?

Duties for broken rice are often calculated on a weight basis (e.g., per kilogram or per 1000 kg) rather than an ad valorem (percentage of value) basis. For instance, if a shipment of 10,000 kg of broken rice is imported into the UK, and the duty rate is 54.00 GBP per 1000 kg, the calculation would be: (10,000 kg / 1000 kg) * 54.00 GBP/1000 kg = 10 * 54.00 GBP = 540.00 GBP. If importing into the US with a rate of 0.44 US cents/kg, the duty would be 10,000 kg * 0.44 US cents/kg = 4,400 US cents, which equals $44.00 USD. Always confirm the exact unit of measure and rate for the specific country.

Which common trade agreements provide preferential duty rates for broken rice (HS 100640)?

Several trade agreements offer preferential or duty-free access for broken rice. For example, the UK has agreements with countries like Australia (AU) and various Commonwealth nations. The EU has agreements with countries such as Mercosur members (e.g., Argentina, Brazil) and others. The US has agreements with countries like South Korea (KR) and Singapore (SG). These agreements often have specific rules of origin that must be met to qualify for the reduced or zero duty rates. Importers should consult the specific preferential tariff schedules and rules of origin for their trade partner countries.