HS 110319 Of other cereals
Quick Answer: Cereal flours and groats imported under HS 110319 enter the UK at rates such as 143.00 GBP per 1000 kg, the EU at rates including 138.00 EUR per 1000 kg, and the US at rates such as 0.8¢/kg. This classification specifically covers groats, meal, and flour derived from cereals other than wheat, rye, barley, oats, maize (corn), rice, or buckwheat. This includes products made from sorghum, millet, and other less common grains. Importers should note that specific duty rates can vary significantly between these major trading blocs, and it is crucial to consult the most current tariff schedules for precise application. CustomTariffs aggregates this data, highlighting the importance of accurate classification for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1103190000 | — | — | — |
| 1103192000 | 143.00 GBP / 1000 kg | — | — |
| 1103192010 | 143.00 GBP / 1000 kg | — | — |
| 1103192090 | 143.00 GBP / 1000 kg | — | — |
| 1103194000 | 137.00 GBP / 1000 kg | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1103195000 | 138.00 EUR / 1000 kg | — | — |
| 1103190000 | — | — | — |
| 1103192000 | 171.00 EUR / 1000 kg | — | — |
| 1103192010 | 171.00 EUR / 1000 kg | — | — |
| 1103192090 | 171.00 EUR / 1000 kg | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1103191200 | 0.8¢/kg | Free (17 programs) | ["kg"] |
| 1103199000 | 9% | Free (17 programs) | ["kg"] |
| 110319 | — | — | — |
| 1103191400 | 0.09¢/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 1103.19?
Imports of 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, GSP, 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 110319 cover?
This subheading covers groats, meal, and pellets of other cereals, not elsewhere specified or included within Heading 1103. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes products derived from cereals such as rye, barley, oats, buckwheat, millet, and canary seed, processed into forms suitable for consumption or further processing. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database align with this broad definition, encompassing these cereal-derived products when not specifically classified under other subheadings of 1103.
What falls outside HS 110319?
The following products are excluded from HS 110319: groats, meal, and pellets of wheat, meslin, or maize (corn), which are classified under HS 110311, 110312, and 110313 respectively. Additionally, whole or broken grains of these other cereals, as well as flours of cereals of Chapter 11, are classified elsewhere. For instance, oat flour would fall under HS 1102, and whole barley grains would be classified under HS 1003.
What are common classification mistakes for HS 110319?
A common error is misclassifying products based on their end-use rather than their physical form and origin cereal. For example, if a product is described as "animal feed," importers might incorrectly assume it belongs to a different chapter. However, according to General Interpretative Rule 1 of the Harmonized System, classification is determined by the terms of the headings and any relative section or chapter notes. Therefore, groats, meal, or pellets of other cereals, regardless of intended use, should be classified under 110319 if they meet the physical criteria.
How should importers classify products under HS 110319?
The correct procedure for classifying products under HS 110319 involves a multi-step process. First, identify the specific cereal from which the product is derived (e.g., rye, barley, oats). Second, determine the form of the product: groats, meal, or pellets. Third, consult the WCO HS Nomenclature and relevant national tariff schedules, such as the USITC HTS or the UK Trade Tariff, to confirm that the product is not specifically listed under a more precise subheading. If it is groats, meal, or pellets of a cereal other than wheat, meslin, or maize, then 110319 is likely the correct classification.
How is the duty calculated for products under HS 110319?
A shipment of 1,000 kilograms of rye meal, declared at a customs value of $800 USD, would attract a US duty of $80.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10.0% ad valorem, applied to the declared customs value. The calculation is $800 USD × 10.0% = $80.00. This rate is published in the USITC Harmonized Tariff Schedule for HS code 110319.90.00 (Other cereals).
Which trade agreements reduce duties for HS 110319?
Several free trade agreements may reduce the applicable duty rate for HS 110319, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating products from Canada and Mexico can enter the United States duty-free. To claim this preference, a valid Certificate of Origin or a self-certified origin statement meeting USMCA requirements is necessary. For products originating from countries that are beneficiaries of the Generalized System of Preferences (GSP) program, a GSP Form A may be required to claim preferential duty rates, often resulting in a 0% duty.
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FAQ
What are the typical import duty rates for HS code 110319 (Cereal Flours, Meals, and Pellets - Of other cereals)?
Import duty rates for HS code 110319 vary significantly by importing country. For instance, the UK's standard duty is 143.00 GBP per 1000 kg. The EU's standard duty is 171.00 EUR per 1000 kg. In the United States, the duty is 0.8 cents per kilogram. It is crucial to consult the specific tariff schedule of the destination country for the most accurate and up-to-date rates. These rates can be found on official government customs websites such as the UK Trade Tariff, the EU's TARIC database, or the US International Trade Commission (USITC).
How is the duty calculated for HS code 110319, and can you provide an example?
The duty for HS code 110319 is typically calculated on a per-kilogram or per-1000-kilogram basis (specific duty), rather than as a percentage of the value (ad valorem duty). For example, if importing 50,000 kg of product classified under HS 110319 into the UK, and the duty rate is 143.00 GBP per 1000 kg, the calculation would be: (50,000 kg / 1000 kg) * 143.00 GBP/1000 kg = 50 * 143.00 GBP = 7,150.00 GBP. Always verify the unit of measure and the exact rate for the specific country of import.
What are the classification criteria for HS code 110319, and what makes it distinct from other cereal-based codes?
HS code 110319 covers flours, meals, and pellets derived from 'other cereals' not specified in preceding headings within Chapter 11. This typically includes cereals such as rye, barley, buckwheat, millet, and canary seed, as well as triticale. It is distinct from codes like 110311 (oat) or 110313 (maize/corn) which are specific to particular grains. Proper classification requires identifying the primary cereal source of the flour or meal. If the product is derived from wheat or meslin (a mixture of wheat and rye), it would fall under HS code 1101.
Which trade agreements commonly offer preferential duty rates for HS code 110319, and what documentation is needed?
Preferential duty rates for HS code 110319 are often available under various free trade agreements (FTAs). For example, the USITC lists preferential rates for countries like Australia (AU), Canada (CA), and Mexico (MX) under the USMCA, and others like Chile (CL) and South Korea (KR) under separate FTAs. The EU TARIC database shows preferential rates for countries with EU trade agreements. To claim these preferential rates, importers typically need a 'Proof of Origin' document, such as a Certificate of Origin or a declaration of origin completed by the exporter, which must meet the specific requirements of the relevant FTA and the importing country's customs authority.
What specific documentation is generally required for importing goods under HS code 110319?
Beyond the standard import documents like a commercial invoice, packing list, and bill of lading/air waybill, importing goods classified under HS code 110319 may require specific declarations regarding the origin of the cereals used. Depending on the importing country's regulations and any applicable phytosanitary requirements, a phytosanitary certificate might be necessary to ensure the goods are free from pests and diseases. For preferential duty claims, a valid Certificate of Origin or origin declaration compliant with the relevant Free Trade Agreement is essential. Importers should always verify the exact documentation requirements with the customs authority of the destination country.