HS 110311 Groats and meal

Quick Answer: Groats and meal imported under HS 110311 enter the UK at rates such as 223.00 GBP / 1000 kg, the EU at rates such as 267.00 EUR / 1000 kg, and the US at rates such as 0.5¢/kg. This HS code specifically covers the coarse grains of cereals, particularly wheat and rye, that have been milled to a coarse consistency, often referred to as groats or meal. These are typically used as food for humans or animals. Importers should note that preferential duty rates may apply in the US for certain trading partners. CustomTariffs aggregates this information to assist in trade compliance.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
1103110000 — — —
1103111000 223.00 GBP / 1000 kg — —
1103119000 155.00 GBP / 1000 kg — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
1103111000 267.00 EUR / 1000 kg — —
1103110000 — — —
1103119000 186.00 EUR / 1000 kg — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
11031100 0.5¢/kg Free (17 programs) —
1103110040 — — ["kg"]
1103110020 — — ["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 1103.11?

Imports of Groats and meal 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 110311 cover?

This subheading covers groats and meal derived from wheat, as defined by the World Customs Organization's Harmonized System (HS) Nomenclature. Specifically, it pertains to wheat groats and wheat meal that have been subjected to milling or other processing, resulting in coarse particles. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC system align with this definition, encompassing products where the grain has been broken down into particles larger than flour but smaller than whole grains, suitable for various food preparations.

What falls outside HS 110311?

The following products are excluded from HS 110311: wheat flour (classified under HS 1101), which is finely ground; whole wheat grains; and products where the wheat has undergone significant further processing, such as pasta or bread (typically classified in Chapters 19). Also excluded are groats and meal of other cereals, such as barley or oats, which would be classified under different subheadings within HS 1103 or other chapters depending on their specific form and processing. For instance, oat groats are HS 1104.22.

What are common classification mistakes for HS 110311?

A common error is misclassifying wheat flour as groats or meal, or vice versa, based on particle size. General Rule of Interpretation (GRI) 3(b) for composite goods or mixtures may also be misapplied if the product contains significant other ingredients. Importers may also incorrectly classify processed wheat products like bulgur or couscous under this subheading when they belong to HS 1902, due to the degree of processing beyond simple milling.

How should importers classify products under HS 110311?

The correct procedure for classifying products under HS 110311 involves a detailed examination of the product's physical characteristics, particularly its particle size and the extent of processing. Importers and customs brokers must consult the official HS Explanatory Notes and the specific tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, to confirm that the product meets the definition of groats and meal derived from wheat and has not undergone further processing that would place it in a different heading.

How is the duty calculated for products under HS 110311?

A shipment of 10,000 kg of wheat groats 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), and a specific duty of $0.015 per kilogram ($0.015/kg × 10,000 kg = $150.00). The higher of the two rates applies, resulting in a total duty of $150.00. This is calculated using the rates published in the USITC Harmonized Tariff Schedule.

Which trade agreements reduce duties for HS 110311?

Several free trade agreements may reduce the applicable duty rate for HS 110311, 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 EU's Generalized Scheme of Preferences (GSP) may offer reduced or Free rates for originating goods from certain developing countries. Documentation required typically includes a self-certified origin statement for USMCA or a EUR.1 movement certificate for certain other agreements, depending on the exporting country and the specific trade pact.

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Which HS Codes Are Related?

HS 110319 HS 110320 HS 110313 HS 110430 HS 110429 HS 110419

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

FAQ

What are the specific import duty rates for HS code 110311 (Groats and meal) into the UK and EU?

For imports into the UK, the standard duty rate is 223.00 GBP per 1000 kg, with a preferential rate of 155.00 GBP per 1000 kg applicable under certain trade agreements. For the EU, the standard duty rate is 267.00 EUR per 1000 kg, and a preferential rate of 186.00 EUR per 1000 kg may apply. These rates are specific to the UK Trade Tariff and the EU TARIC database, respectively. It is crucial to verify the applicable preferential rate based on the country of origin and any relevant trade agreements.

How is the duty for HS code 110311 calculated, and can you provide an example?

The duty for HS code 110311 is typically calculated on a per-kilogram or per-1000-kilogram basis (specific duty), rather than as a percentage of value (ad valorem). For instance, if importing 5000 kg of groats and meal into the UK with a standard duty rate of 223.00 GBP per 1000 kg, the total duty would be calculated as (5000 kg / 1000 kg) * 223.00 GBP = 5 * 223.00 GBP = 1115.00 GBP. Always confirm the exact unit of measure and rate from the official tariff schedules.

What are the key classification criteria for goods to be classified under HS code 110311?

HS code 110311 covers 'Groats and meal' of cereals, specifically of wheat. Classification hinges on the processing of the wheat. Groats are the hulled grains, broken into coarse particles. Meal refers to finer particles obtained by grinding the groats. The key is that the product must originate from wheat and be processed to this specific degree of milling. Products that are further processed into flour (finer than meal) or other forms would fall under different HS codes.

Which common trade agreements offer preferential duty rates for HS code 110311, and what documentation is needed?

Several trade agreements can provide preferential duty rates. For example, the EU has agreements with countries like Canada (CETA), Mexico, and others that may offer reduced rates. The UK has its own set of trade agreements post-Brexit. Documentation typically required to claim preferential treatment includes a Certificate of Origin, proof that the goods meet the rules of origin stipulated in the agreement, and potentially an invoice declaration or statement on origin from the exporter. Always consult the specific trade agreement and the relevant customs authority (e.g., UK Trade Tariff, EU TARIC) for precise requirements.

Are there any specific documentation requirements beyond a Certificate of Origin for importing groats and meal under HS 110311?

Beyond the Certificate of Origin for preferential duty claims, importers and customs brokers should be prepared for standard import documentation. This includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country's regulations and the specific product, phytosanitary certificates may be required to ensure the goods are free from pests and diseases. It is also advisable to have product specifications or technical data sheets readily available to confirm the classification and composition of the groats and meal.