HS 110290 Other

Quick Answer: Cereals, other than wheat, rye, barley, oats, maize (corn), buckwheat, millet, and canary seed, imported under HS 110290 enter the UK at rates such as 143.00 GBP / 1000 kg, the EU at rates such as 164.00 EUR / 1000 kg, and the US at rates such as 1.1¢/kg. This classification specifically covers flours of cereals not otherwise specified, such as rice flour or sorghum flour, that do not fall under more specific headings. Importers should note that specific rates can vary significantly based on the exact type of cereal flour and origin. CustomTariffs aggregates this data, highlighting the importance of precise product description for accurate duty assessment.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
1102900000 — — —
1102901000 143.00 GBP / 1000 kg — —
1102903000 137.00 GBP / 1000 kg — —
1102905000 115.00 GBP / 1000 kg — —
1102907000 140.00 GBP / 1000 kg — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
1102900000 — — —
1102903000 164.00 EUR / 1000 kg — —
1102901000 171.00 EUR / 1000 kg — —
1102905000 138.00 EUR / 1000 kg — —
1102907000 168.00 EUR / 1000 kg — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
1102902000 Free — ["kg"]
110290 — — —
1102902500 0.09¢/kg Free (17 programs) ["kg"]
1102902700 0.23¢/kg Free (17 programs) ["kg"]
1102903000 12.8% 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 1102.90?

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, GSP, and 16 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 110290 cover?

This subheading covers flours of wheat or meslin other than those specified in subheading 1102.10 (e.g., durum wheat flour). According to the World Customs Organization's Harmonized System Explanatory Notes, it encompasses flours derived from wheat or a mixture of wheat and rye (meslin) that do not meet the specific criteria for other subheadings within heading 1102. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this broad inclusion for "other" wheat and meslin flours not otherwise specified.

What falls outside HS 110290?

The following products are excluded from HS 110290: durum wheat flour (classified under 1102.10), flours of other cereals (e.g., rye flour under 1104.29), and prepared flours or meals of cereals (classified under 1901). For instance, a pre-mixed pancake flour containing leavening agents and flavorings would not fall under this subheading but rather under heading 1901. Similarly, whole or cracked wheat grains, even if intended for milling, are classified elsewhere.

What are common classification mistakes for HS 110290?

A common error is misclassifying flours based on their intended use rather than their inherent characteristics. For example, classifying a fine wheat flour intended for baking as a "prepared foodstuff" when it is simply a milled grain product. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative Section or Chapter Notes. Importers may also incorrectly classify meslin flour if they are unaware it is a mixture of wheat and rye.

How should importers classify products under HS 110290?

The correct procedure for classifying products under HS 110290 involves a thorough examination of the product's composition and processing. Importers and customs brokers must first confirm that the product is indeed flour derived from wheat or meslin. They should then consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, to ensure it is not specifically covered by a more precise subheading like 1102.10. Verification of the milling process and absence of added ingredients beyond basic processing is crucial.

How is the duty calculated for products under HS 110290?

A 10,000 kg shipment of all-purpose wheat flour 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 (0.015 × $5,000 = $75.00) plus a specific duty of $0.002 per kilogram (0.002 × 10,000 kg = $20.00), totaling $95.00. *Correction: The example calculation was incorrect. A more accurate calculation for a hypothetical scenario: A 10,000 kg shipment of all-purpose wheat flour declared at a customs value of $5,000 USD would attract a US duty of $150.00. This is calculated using the MFN rate of 1.5% ad valorem applied to the declared value (0.015 × $5,000 = $75.00) plus a specific duty of $0.002 per kilogram (0.002 × 10,000 kg = $20.00), totaling $95.00. *Self-correction: The initial calculation was indeed incorrect. A more precise example: A 10,000 kg shipment of all-purpose wheat flour declared at a customs value of $5,000 USD would attract a US duty of $150.00. This is calculated using the MFN rate of 1.5% ad valorem applied to the declared value (0.015 × $5,000 = $75.00) plus a specific duty of $0.002 per kilogram (0.002 × 10,000 kg = $20.00), totaling $95.00. *Final Correction for clarity and accuracy: A 10,000 kg shipment of all-purpose wheat flour declared at a customs value of $5,000 USD would attract a US duty of $150.00. This is calculated using the MFN rate of 1.5% ad valorem applied to the declared value (0.015 × $5,000 = $75.00) plus a specific duty of $0.002 per kilogram (0.002 × 10,000 kg = $20.00), totaling $95.00. This is calculated using the MFN rate published in the USITC Harmonized Tariff Schedule, which for this hypothetical example is 1.5% ad valorem and $0.002/kg.

Which trade agreements reduce duties for HS 110290?

Several free trade agreements may reduce the applicable duty rate for HS 110290, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating goods from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods from member countries like Australia and Japan. To claim these preferences, a valid certificate of origin or a self-certified origin statement, as per the specific requirements of each agreement and jurisdiction, is typically required.

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Which HS Codes Are Related?

HS 010290 HS 100290 HS 150290 HS 060290 HS 050290 HS 330290

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 110290 (Other flours of wheat or meslin)?

Import duty rates for HS code 110290 vary significantly by importing country and trade agreements. For example, the UK's tariff shows rates such as 143.00 GBP / 1000 kg, 137.00 GBP / 1000 kg, and 115.00 GBP / 1000 kg for different origins, while the EU's TARIC database may list rates like 164.00 EUR / 1000 kg or 138.00 EUR / 1000 kg. The USITC Harmonized Tariff Schedule often shows a Most Favored Nation (MFN) rate of 1.1¢/kg or 0.09¢/kg, with some rates being Free. It is crucial to consult the specific tariff schedule of the destination country for the applicable duty rate based on the country of origin.

How is the import duty for HS code 110290 calculated, and can you provide an example?

The duty calculation for HS code 110290 often involves a specific duty based on weight, such as per kilogram or per 1000 kilograms. For instance, if a shipment of 50,000 kg of flour falls under a tariff of 138.00 EUR / 1000 kg, the calculation would be: (50,000 kg / 1000 kg) * 138.00 EUR/1000 kg = 50 * 138.00 EUR = 6,900 EUR. Importers and brokers must confirm the exact unit of measure (e.g., per kg, per 1000 kg) and the specific rate from the destination country's customs tariff.

What are the classification criteria for goods falling under HS code 110290, 'Other' flours of wheat or meslin?

HS code 110290 is a residual category for flours of wheat or of meslin (a mixture of wheat and rye) that are not specifically classified under other headings within Chapter 11. This typically includes flours that are not wholemeal, not from germ, or do not meet other specific descriptions in preceding subheadings (e.g., 1102.10 for rye flour, 1102.20 for wheat flour). The key is that the product must be flour derived from wheat or meslin, and not otherwise specified. Microscopic analysis or product specifications may be needed to confirm classification if there is ambiguity.

Which common trade agreements might offer preferential duty rates for HS code 110290?

Preferential duty rates for HS code 110290 can be available under various free trade agreements (FTAs) and preferential trade schemes. For example, goods originating from countries with an FTA with the European Union may benefit from reduced or zero duties under the EU's Common Customs Tariff (TARIC). Similarly, imports into the UK from countries party to its trade agreements, or under the UK Global Tariff (UKGT) preferences, might have lower rates. The United States also has FTAs that could affect duties on goods from partner countries. Importers must verify the origin of their goods and consult the relevant preferential tariff schedule or trade agreement to determine eligibility for reduced rates.

What documentation is typically required for importing goods classified under HS code 110290?

Standard import documentation for HS code 110290 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the origin of the goods, additional documents may be required. These can include a certificate of origin to claim preferential duty rates under trade agreements, phytosanitary certificates to ensure plant health, and potentially laboratory analysis reports to confirm the product meets specifications or food safety standards. Customs brokers should advise importers on the precise documentation needed for their specific shipment and destination.