HS 110320 Pellets

Quick Answer: Cereal groats and meal, in pellet form, imported under HS 110320 enter the UK at 143.00 GBP per 1000 kg, the EU at 164.00-171.00 EUR per 1000 kg, and the US at 10% ad valorem or free. This classification specifically covers processed cereal grains, such as wheat, rye, oats, or maize, formed into small, compressed pellets. These pellets are typically used as animal feed or for further processing. Importers should be aware that while the US offers a duty-free option, the UK and EU apply specific weight-based duties, which can significantly impact landed costs. CustomTariffs aggregates this tariff data, highlighting the need for careful consideration of destination country regulations.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
1103200000 — — —
1103202500 143.00 GBP / 1000 kg — —
1103202510 143.00 GBP / 1000 kg — —
1103202590 143.00 GBP / 1000 kg — —
1103203000 137.00 GBP / 1000 kg — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
1103202500 171.00 EUR / 1000 kg — —
1103202510 171.00 EUR / 1000 kg — —
1103203000 164.00 EUR / 1000 kg — —
1103205000 138.00 EUR / 1000 kg — —
1103200000 — — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
1103200010 — — ["kg"]
11032000 Free — —
1103200090 — — ["kg"]

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.

How Has Trade Volume Developed?

How to Classify This HS Code?

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What products does HS 110320 cover?

This subheading covers "Pellets" derived from cereals, malt, or starches, specifically those falling under HS heading 1103. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, this classification applies to products that have been agglomerated into granular or pellet form through processes such as extrusion, compression, or pelletizing. These pellets are typically intended for animal feed or further industrial processing, and their defining characteristic is their physical form, irrespective of the specific cereal or starch source, provided they meet the general criteria of heading 1103.

What falls outside HS 110320?

The following products are excluded from HS 110320: pellets made from materials other than cereals, malt, or starches, such as wood pellets (classified under Chapter 44) or plastic pellets (classified under Chapter 39). Also excluded are non-pelletized forms of flours, meals, and groats of cereals (classified under HS 1101 to 1102, 1104), or malt (classified under HS 1107). Products that have undergone significant chemical modification beyond simple agglomeration, altering their fundamental nature, would also not be classified here. For example, starch derivatives with a high degree of modification might fall under Chapter 35.

What are common classification mistakes for HS 110320?

A common error is misclassifying products based solely on their raw material origin without considering the physical form. For instance, if cereal grains are simply crushed or ground into a coarse meal, they would not be considered "pellets" and would fall under other subheadings within heading 1104. Conversely, if a product is pelletized but is not derived from cereals, malt, or starches, it would be incorrectly classified. Adherence to General Rule of Interpretation (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 110320?

The correct procedure for classifying products under HS 110320 involves a systematic approach. Importers and customs brokers must first identify the primary raw material of the product to ensure it originates from cereals, malt, or starches. Secondly, they must verify that the product has been formed into distinct pellets or granules through a manufacturing process. Consulting the official Explanatory Notes of the WCO Harmonized System and cross-referencing with specific national tariff schedules, such as the USITC HTS or the EU TARIC, is essential to confirm the scope of the subheading and avoid misclassification.

How is the duty calculated for products under HS 110320?

A shipment of 10 metric tons of corn gluten meal pellets, declared at a customs value of $3,000 USD, would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) ad valorem duty rate of 5.0% published in the USITC Harmonized Tariff Schedule for HS code 110320. The calculation is: $3,000 USD (declared value) × 0.05 (5.0% duty rate) = $150.00 USD. This example assumes no other duties or taxes apply and that the MFN rate is the applicable rate for the country of origin.

Which trade agreements reduce duties for HS 110320?

Several free trade agreements may reduce the applicable duty rate for HS 110320, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating pellets from Canada and Mexico can enter the United States duty-free. To claim this preference, a valid origin declaration or certificate of origin is required, depending on the specific requirements of US Customs and Border Protection (CBP). Additionally, some developing countries may benefit from preferential rates under the Generalized System of Preferences (GSP), which often requires a GSP Form A certificate.

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Which HS Codes Are Related?

HS 110520 HS 110311 HS 110319 HS 110313 HS 110430 HS 121020

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

FAQ

What are the import duty rates for HS code 110320 (Pellets) into the UK, EU, and US?

Import duty rates for HS code 110320 vary by destination.

United Kingdom: The standard duty rate is 0% (Free). However, specific preferential rates may apply under trade agreements. For example, under the UK-EU Trade and Cooperation Agreement, goods originating from the EU may benefit from preferential treatment, often resulting in a 0% duty rate.

European Union: The standard MFN (Most Favoured Nation) duty rate is 171.00 EUR per 1000 kg. Preferential rates may be available for goods originating from countries with which the EU has a Free Trade Agreement (FTA). For instance, goods from Canada under CETA might have a reduced rate.

United States: The standard duty rate is 10% ad valorem. Goods originating from countries with a US Free Trade Agreement may have reduced or eliminated duties. For example, goods from Australia may have a 0% duty rate.

Always verify the specific rate applicable to your country of origin and destination using official sources like the UK Trade Tariff, the EU TARIC database, and the USITC Harmonized Tariff Schedule.

How is the duty for HS code 110320 calculated in the EU?

In the European Union, the duty for HS code 110320 is typically calculated on a per-unit basis, specifically 171.00 EUR per 1000 kg. This is known as a specific duty.

Example Calculation: If an importer brings 50,000 kg of pellets into the EU, the duty would be calculated as follows:

(50,000 kg / 1000 kg) * 171.00 EUR/1000 kg = 50 * 171.00 EUR = 8,550.00 EUR.

This calculation assumes the standard MFN rate. If a preferential rate applies, the 171.00 EUR/1000 kg would be replaced by the lower preferential rate.

What are the classification criteria for HS code 110320?

HS code 110320 covers 'Pellets' within Chapter 11 of the Harmonized System, which pertains to 'Products of the milling industry; malt and spirit vinegar'. Specifically, this code falls under heading 1103, 'Groats, meal and pellets, of cereals, whether or not worked.'

The key classification criterion for 110320 is that the product must be in the form of 'pellets'. Pellets are generally understood as small, compressed granules formed from cereal grains or their by-products. They are typically produced by extrusion or compression, often for ease of handling, storage, or specific end-uses (e.g., animal feed, industrial applications). The material must be derived from cereals covered in Chapter 11. If the product is in a different form (e.g., flour, meal, groats) or derived from non-cereal sources, it would be classified under a different HS code.

What documentation is typically required for importing goods classified under HS code 110320?

Standard import documentation is generally required for HS code 110320. This typically includes:

  1. Commercial Invoice: Detailing the value, quantity, and description of the goods.
  2. Packing List: Outlining the contents of each package.
  3. Bill of Lading (for sea freight) or Air Waybill (for air freight): Evidence of shipment.
  4. Certificate of Origin: Crucial if claiming preferential duty rates under a trade agreement. This document verifies that the goods originate from a specific country.
  5. Phytosanitary Certificate (if applicable): Depending on the specific cereal product and the destination country's regulations, a phytosanitary certificate may be required to ensure the goods are free from pests and diseases.

Importers and customs brokers should consult the specific import regulations of the destination country and any applicable trade agreements to ensure all required documentation is provided to avoid delays or penalties.

How do trade agreements, such as the US-Mexico-Canada Agreement (USMCA), affect duty rates for HS code 110320?

Trade agreements can significantly reduce or eliminate import duties for HS code 110320. For example, under the USMCA, goods classified as pellets (HS 110320) that originate in Canada or Mexico and meet the agreement's rules of origin may be eligible for preferential tariff treatment when imported into the United States, often resulting in a 0% duty rate instead of the standard 10% ad valorem.

To claim preferential treatment under such agreements, importers must possess a valid Certificate of Origin (or equivalent documentation as specified by the agreement) that proves the goods meet the required rules of origin. Without this proof, the standard MFN duty rate will apply. It is essential for importers and customs brokers to carefully review the specific rules of origin outlined in the relevant trade agreement for HS code 110320 and ensure compliance.