HS 100890 Other cereals
Quick Answer: Cereals not specifically listed elsewhere under HS 1008 enter the UK at £30.00 per 1000 kg, the US at rates ranging from 1.1% to 10% (with many free trade agreements offering duty-free entry), and the EU with a specific tariff line. This classification, "Other cereals," is a residual category for grains like quinoa, amaranth, and buckwheat, which do not fit into more specific HS codes for common cereals such as wheat, rice, or maize. Importers and customs brokers should verify specific origin-based preferential rates, particularly for the US market, and consult detailed tariff schedules for precise application. CustomTariffs aggregates this data to assist in compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1008900000 | 30.00 GBP / 1000 kg | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1008900000 | — | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 10089001 | 1.1% | Free (17 programs) | — |
| 1008900120 | — | — | ["kg"] |
| 1008900140 | — | — | ["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 1008.90?
Imports of Other cereals 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 100890 cover?
This subheading covers cereals not specified or included elsewhere in Heading 1008, which encompasses buckwheat, millet, canary seeds, and other cereals. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this residual category is for grains like quinoa, amaranth, and fonio when presented in their raw, unprocessed state, excluding any that have undergone significant processing beyond cleaning or simple drying. For instance, the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that these grains, when traded as raw agricultural commodities, fall under this classification.
What falls outside HS 100890?
The following products are excluded from HS 100890: processed cereals such as flours, meals, flakes, or puffed grains, which are classified under Chapter 11. Also excluded are mixtures of cereals with other ingredients, unless the cereal is the predominant component and the mixture is not specifically classified elsewhere. For example, a breakfast cereal containing grains and dried fruit would likely be classified under Chapter 19, and seeds for sowing, even if they are cereal grains, are classified in Chapter 12.
What are common classification mistakes for HS 100890?
A common error is misclassifying processed cereal products as raw cereals. For example, quinoa that has been pearled or milled into flour would not be classified under 100890 but rather under Chapter 11. Another mistake involves confusing these "other cereals" with oilseeds or pulses, which are classified in different chapters. Adherence to the General Rules for the Interpretation (GRI) of the Harmonized System, particularly GRI 1 and GRI 3, is crucial to ensure correct classification based on the essential character of the product.
How should importers classify products under HS 100890?
The correct procedure for classifying products under HS 100890 involves a thorough examination of the product's form and intended use. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and cross-reference with the WCO Explanatory Notes. They should verify that the cereal in question is not specifically listed in other headings of Chapter 10 or elsewhere in the HS nomenclature, and that it has not undergone significant processing beyond basic cleaning or drying.
How is the duty calculated for products under HS 100890?
A shipment of 1,000 kilograms of raw quinoa, declared at a customs value of $2,500 USD, would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) rate of 5% ad valorem, applied to the declared value ($2,500 USD × 0.05 = $125.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 100890. Other duty calculations may apply based on preferential trade agreements or specific import programs.
Which trade agreements reduce duties for HS 100890?
Several free trade agreements may reduce the applicable duty rate for HS 100890, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates 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 requirements of the importing jurisdiction.
```Which HS Codes Are Related?
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 100890, 'Other cereals'?
The import duty rates for HS code 100890, 'Other cereals', can vary significantly depending on the importing country and any applicable trade agreements. For example, the UK Trade Tariff shows a duty rate of 30.00 GBP per 1000 kg for goods originating from countries without a preferential agreement. However, preferential rates are often available. For instance, under certain trade agreements, rates can be as low as 1.1% ad valorem or even Free (as indicated for countries like Australia (AU), Canada (CA), the European Union (EU), and the United States (US) under specific agreements). The standard EU TARIC system may also list a 10% ad valorem duty for most favoured nation (MFN) treatment, with reduced rates under various preferential schemes. It is crucial to consult the specific tariff schedule of the destination country for the most accurate and up-to-date rates.
How is the duty for HS code 100890 calculated, and can you provide an example?
The duty calculation for HS code 100890 depends on whether the duty is based on weight (specific duty) or value (ad valorem duty), or a combination. For instance, if a country applies a specific duty of 30.00 GBP per 1000 kg and you import 5,000 kg of 'other cereals', the duty would be calculated as follows: (5,000 kg / 1000 kg) * 30.00 GBP = 150.00 GBP. If the duty were an ad valorem rate of 10% and the value of the imported cereals was 1,000 GBP, the duty would be 10% of 1,000 GBP, which equals 100.00 GBP. Always verify the specific duty basis (weight, value, or mixed) in the destination country's tariff schedule.
What criteria define 'other cereals' under HS code 100890?
HS code 100890 covers cereals that are not specifically listed under other headings within Chapter 10 of the Harmonized System. This typically includes grains like quinoa, millet, canary seed, fonio, and other less common cereal grains. It's important to note that products like buckwheat, which is botanically a pseudocereal, are often classified here if not specifically listed elsewhere. The World Customs Organization (WCO) Explanatory Notes and national tariff interpretations provide detailed guidance on the scope of 'cereals' and specific exclusions. If a cereal is not explicitly covered by codes 1001 through 1007, it will likely fall under 100890.
Which trade agreements commonly offer preferential duty rates for HS code 100890?
Many trade agreements provide preferential duty rates for HS code 100890. For example, agreements between the UK and countries like Australia (AU), Canada (CA), and various Comprehensive Economic and Trade Agreements (CETAs) often offer reduced or zero duties. The EU also has numerous Free Trade Agreements (FTAs) with countries such as Japan (JP), South Korea (KR), and Mercosur partners (e.g., Argentina (AR), Brazil (BR), Paraguay (PY), Uruguay (UY)) that may grant preferential access. The US has agreements with countries like Canada (CA) and Mexico (MX) under USMCA, and bilateral agreements with nations like South Korea (KR) and Colombia (CO). Importers should always check the specific rules of origin and preferential tariff treatment under the relevant trade agreement for the exporting and importing countries.
What documentation is typically required for importing goods classified under HS code 100890?
Standard import documentation for HS code 100890 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the specific type of cereal, additional documents may be required. These can include a certificate of origin to claim preferential duty rates under trade agreements, phytosanitary certificates to ensure the goods are free from pests and diseases, and potentially import licenses or permits. Some countries may also require specific declarations regarding the origin or quality of the cereal. Customs brokers should verify the exact requirements with the customs authorities of the destination country well in advance of shipment.