HS 100790 Other

Quick Answer: Other grains imported under HS 100790 enter the UK at 0.00%, the US at 0.22¢/kg (MFN), and are subject to various rates within the EU. This residual classification applies to cereal grains not specifically listed in preceding headings of Chapter 10, such as sorghum, millet, and canary seed, when they do not fit into more precise HS codes. Importers should verify specific rates and any applicable preferential treatments, as the US offers duty-free entry for certain trading partners. CustomTariffs aggregates this information, highlighting the need for careful classification to ensure accurate duty payments.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
1007900000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
1007900000 — — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
1007900000 0.22¢/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 1007.90?

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?

```html

What products does HS 100790 cover?

This subheading covers other sorghum, not specified elsewhere in Heading 1007. According to the World Customs Organization (WCO) Harmonized System Nomenclature, Heading 1007 specifically addresses sorghum. Subheading 1007.90 is the residual category for sorghum grains that do not fit into more specific subheadings, such as those for seed or for human consumption if such distinctions were made at a more granular level. For instance, the US Harmonized Tariff Schedule (HTS) and the EU's TARIC system utilize this code for sorghum not otherwise classified.

What falls outside HS 100790?

The following products are excluded from HS 100790: sorghum intended for sowing (seed), which is typically classified under HS 1007.10, and any other grains not classified under Heading 1007. For example, wheat (Chapter 10), barley (Chapter 10), and maize (corn) (Chapter 10) are distinct commodities and would not be classified here. Additionally, sorghum flour or meal, which are processed forms, would fall under different HS chapters, such as Chapter 11.

What are common classification mistakes for HS 100790?

A common error is misclassifying sorghum intended for specific uses, such as seed, under this residual subheading. General Rule of Interpretation (GRI) 3(a) of the Harmonized System states that the heading which provides the most specific description shall be preferred. If sorghum is clearly identifiable as seed, it should be classified under the more specific subheading for seed sorghum, if available, rather than the "other" category. Importers may also mistakenly classify other grains or processed sorghum products under this code.

How should importers classify products under HS 100790?

The correct procedure for classifying products under HS 100790 involves a thorough examination of the product's characteristics and intended use. Importers and customs brokers must first confirm that the product is indeed sorghum grain. Then, they must consult the relevant national tariff schedule, such as the USITC HTS or the UK Trade Tariff, to determine if a more specific subheading exists for the particular type or intended use of the sorghum. If no more specific classification applies, and it is not excluded by other headings, then 100790 is the appropriate code.

How is the duty calculated for products under HS 100790?

A shipment of 10 metric tons of sorghum grain, declared at a customs value of $2,500 USD, would attract a US duty of $375.00. This is calculated using the Most Favored Nation (MFN) duty rate of 1.5% ad valorem, applied to the customs value. The calculation is $2,500 USD × 1.5% = $37.50. However, if the duty were based on weight, for example, a rate of $37.50 per metric ton, the duty would be 10 metric tons × $37.50/metric ton = $375.00. This example uses a hypothetical ad valorem rate for illustrative purposes, as actual rates vary by jurisdiction and are published in the USITC Harmonized Tariff Schedule.

Which trade agreements reduce duties for HS 100790?

Several free trade agreements may reduce the applicable duty rate for HS 100790, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, sorghum originating from Canada or Mexico may be eligible for a duty rate of Free. To claim this preferential rate, a valid USMCA certification of origin is required. Additionally, certain developing countries may benefit from preferential rates under the Generalized System of Preferences (GSP), often requiring a GSP Form A. The specific documentation and eligibility criteria must be verified for each origin country and importing jurisdiction.

```

Which HS Codes Are Related?

HS 050790 HS 100290 HS 100590 HS 150790 HS 100490 HS 100390

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 100790, 'Other sorghum'?

The Most Favored Nation (MFN) duty rate for HS code 100790 ('Other sorghum') can vary. For example, under the US tariff schedule, it might be 0.00% ad valorem or a specific rate like $0.22 per kilogram. Preferential duty rates are often available for goods originating from countries with trade agreements. For instance, rates such as 'Free' or specific reduced rates (e.g., 4.4¢/kg) may apply under agreements with countries like Australia (AU), Canada (CA), Mexico (MX), or South Korea (KR), depending on the specific importing country's tariff schedule. Always consult the relevant country's official tariff database (e.g., USITC, EU TARIC, UK Trade Tariff) for the most accurate and up-to-date rates applicable to your shipment's origin.

How is the duty calculated for HS code 100790 if a specific rate per kilogram applies?

When a specific duty rate per kilogram is applied to HS code 100790, the calculation is straightforward. For example, if the duty rate is $0.22/kg and you are importing 1,000 kilograms of 'Other sorghum', the total duty would be calculated as: 1,000 kg * $0.22/kg = $220.00. It is crucial to have accurate weight declarations for the imported goods to ensure correct duty calculation. If an ad valorem rate (e.g., 3.5%) applies, the duty would be a percentage of the value of the goods.

What are the classification criteria for goods falling under HS code 100790?

HS code 100790 covers 'Other sorghum'. This classification is used for sorghum grains that do not specifically fall under any preceding headings within Chapter 10 of the Harmonized System, which deals with cereals. Sorghum is a genus of grasses with numerous species and hybrids, commonly grown for grain, fodder, and as a biofuel crop. If your imported grain is identified as sorghum and does not meet the specific criteria for other sorghum subheadings (if any exist in the tariff schedule), it will be classified under 100790. Verification with the exporting country's agricultural authorities or a detailed product specification sheet may be necessary to confirm its identity as sorghum.

Which trade agreements commonly offer preferential duty rates for HS code 100790?

Several trade agreements can provide preferential duty rates for goods classified under HS code 100790. For instance, agreements like the USMCA (United States-Mexico-Canada Agreement), CAFTA-DR (Dominican Republic-Central America Free Trade Agreement), and bilateral agreements with countries such as South Korea (KORUS FTA) or Australia often grant reduced or duty-free entry for agricultural products like sorghum, provided the goods meet the rules of origin. Importers should verify the specific terms and origin requirements of applicable trade agreements, often detailed in the tariff schedules of the importing country (e.g., USITC's Harmonized Tariff Schedule) or through customs authorities of the partner countries.

What documentation is typically required when importing goods under HS code 100790?

When importing goods under HS code 100790 ('Other sorghum'), standard import documentation is generally required. This 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, additional documents may be necessary. These could include a certificate of origin to claim preferential duty rates under a trade agreement, phytosanitary certificates to ensure the grain is free from pests and diseases, and potentially import permits or licenses issued by the agricultural or food safety authorities. Always consult the specific import regulations of the destination country and communicate with your customs broker to ensure all requirements are met.