HS 100860 Triticale

Quick Answer: Triticale imported under HS 100860 enters the UK at 77.00 GBP per 1000 kg, the EU at 93.00 EUR per 1000 kg, and the US at 1.1% (MFN) with preferential rates for certain trade partners. This Harmonized System code specifically covers triticale, a cereal grain that is a hybrid of wheat and rye. Importers and customs brokers should be aware of the specific unit-based duties in the UK and EU, which differ from the ad valorem rates in the US. CustomTariffs aggregates this data, highlighting the importance of verifying the most current rates and any applicable preferential agreements before shipment.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
1008600000 77.00 GBP / 1000 kg — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
1008600000 93.00 EUR / 1000 kg — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
1008600000 1.1% 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 1008.60?

Imports of Triticale 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 100860 cover?

This subheading covers triticale, a hybrid cereal grain that is a cross between wheat (Triticum) and rye (Secale). According to the World Customs Organization's Harmonized System Nomenclature, Heading 1008 specifically pertains to buckwheat, millet, and canary seeds; other cereals. Subheading 100860 is dedicated to triticale, encompassing both whole and broken grains, whether or not they have been hulled or milled, provided they retain their essential characteristics as raw grain. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this specific classification for triticale.

What falls outside HS 100860?

The following products are excluded from HS 100860: flour, meal, and groats derived from triticale, which are classified under Chapter 11. Also excluded are triticale seeds specifically intended for sowing, which fall under Chapter 12. Products that have undergone significant processing beyond simple milling or hulling, such as baked goods or animal feed mixtures containing triticale, would also be classified elsewhere based on their primary character. For instance, a triticale flour would be classified under HS 1103.20.

What are common classification mistakes for HS 100860?

A common error is misclassifying triticale products that have undergone further processing. For example, if triticale has been milled into flour or groats, it is no longer classified under 100860 but rather under HS Chapter 11. Another mistake can arise from confusing triticale with other cereals listed in Heading 1008, such as buckwheat or millet. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly 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.

How should importers classify products under HS 100860?

The correct procedure for classifying triticale involves first identifying the product as the hybrid cereal grain triticale. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff. They should verify that the product is indeed raw triticale grain and not a processed derivative. If the product is triticale, then HS code 100860 is the appropriate classification. Documentation such as bills of lading and commercial invoices should clearly state "triticale" to support the classification.

How is the duty calculated for products under HS 100860?

A shipment of 1,000 kilograms of raw triticale, declared at a customs value of $500 USD, would attract a US duty of $15.00. This is calculated using the Most Favored Nation (MFN) duty rate of 1.5% ad valorem, as published in the USITC Harmonized Tariff Schedule. The calculation is: 1.5% of $500 USD = $7.50. However, if the duty were based on weight, for example, $0.015 per kilogram, the duty would be $0.015/kg * 1,000 kg = $15.00. The specific duty rate applied depends on the prevailing tariff schedule and any applicable trade agreements.

Which trade agreements reduce duties for HS 100860?

Several free trade agreements may reduce the applicable duty rate for HS 100860, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, triticale originating from Canada or Mexico may be eligible for a duty rate of Free. To claim this preference, a valid USMCA Certificate of Origin or a self-certified origin statement meeting specific requirements is typically required. Additionally, developing countries may benefit from the Generalized System of Preferences (GSP), potentially offering reduced or Free duty rates, with documentation such as a GSP Form A often necessary.

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Which HS Codes Are Related?

HS 100830 HS 100810 HS 100821 HS 100111 HS 100829 HS 100890

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

FAQ

What are the typical import duty rates for Triticale (HS 100860) into the UK, EU, and US?

Import duty rates for Triticale (HS 100860) vary by destination. For the UK, the standard rate is 77.00 GBP per 1000 kg. In the EU, the rate is typically 93.00 EUR per 1000 kg. For the United States, the Harmonized Tariff Schedule (USHTS) lists a duty rate of 1.1% ad valorem. These are the Most Favored Nation (MFN) rates and can be superseded by preferential rates under trade agreements. Always consult the latest official tariffs for the specific destination country.

How is the import duty for Triticale calculated, and can you provide an example?

The calculation method depends on the duty rate structure. For specific rates like those in the UK (77.00 GBP / 1000 kg) and EU (93.00 EUR / 1000 kg), the duty is based on weight. For ad valorem rates like the US (1.1%), it's based on the value of the goods.

Example (UK): If you import 50,000 kg of Triticale at the UK rate of 77.00 GBP / 1000 kg, the duty would be calculated as follows: (50,000 kg / 1000 kg) * 77.00 GBP = 50 * 77.00 GBP = 3,850.00 GBP.

Example (US): If you import Triticale with a declared customs value of $10,000 USD at the US rate of 1.1%, the duty would be: $10,000 USD * 0.011 = $110.00 USD.

Which trade agreements offer preferential duty rates for Triticale (HS 100860), and what are some examples?

Several trade agreements can provide preferential duty rates for Triticale (HS 100860), often resulting in duty-free entry. For example, under the UK's trade agreements, rates can be Free (indicated by 'Free' or specific codes like 'A+') for imports from countries such as Australia (AU), South Korea (KR), and Singapore (SG). The EU also has agreements that may offer reduced or zero duties with partner countries. The USHTS also lists preferential rates for various countries under its trade pacts. Importers should verify the specific origin of their Triticale and consult the relevant preferential tariff schedules to determine eligibility.

What are the classification criteria for Triticale under HS 100860, and are there any common misclassifications?

HS 100860 specifically covers 'Triticale'. Triticale is a cereal grain that is a hybrid of wheat (Triticum) and rye (Secale). Classification hinges on the product being exclusively triticale. Common misclassifications might occur if the product is mixed with other grains, is processed (e.g., flaked, pearled, or made into flour), or if its origin is not clearly documented. If the product is not pure triticale or has undergone significant processing beyond simple cleaning or drying, it may fall under a different HS code. Always ensure the product meets the definition of triticale as per the WCO or national tariff authority definitions.

What documentation is typically required for importing Triticale (HS 100860) to ensure smooth customs clearance?

Standard documentation for importing Triticale (HS 100860) includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the destination country and origin, a Certificate of Origin may be required, especially if claiming preferential duty rates under a trade agreement. Phytosanitary certificates are often mandatory for agricultural products like grains to certify that the shipment is free from pests and diseases, as required by the importing country's agricultural or plant protection authorities. Importers should consult the specific import regulations of the destination country and work closely with their customs broker to ensure all necessary documents are accurate and complete.