HS 110419 Of other cereals

Quick Answer: Cereals, other than oats, rice, maize, and wheat, processed into flakes or other worked forms, imported under HS 110419 enter the UK at rates such as 146.00 GBP per 1000 kg, the EU at rates like 173.00 EUR per 1000 kg, and the US with a significant portion duty-free under MFN, with other rates at 1¢/kg or 0.45¢/kg. This classification applies to products like barley flakes, rye flakes, or other processed cereals not falling under more specific headings. Importers should verify specific rates based on the exact cereal and origin country. CustomTariffs aggregates this data, highlighting the importance of precise classification for accurate duty assessment.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
1104190000 — — —
1104191000 146.00 GBP / 1000 kg — —
1104193000 143.00 GBP / 1000 kg — —
1104195000 144.00 GBP / 1000 kg — —
1104196100 81.00 GBP / 1000 kg — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
1104199900 173.00 EUR / 1000 kg — —
1104190000 — — —
1104191000 175.00 EUR / 1000 kg — —
1104193000 171.00 EUR / 1000 kg — —
1104195000 173.00 EUR / 1000 kg — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
110419 — — —
1104199000 0.45¢/kg Free (17 programs) ["kg"]
1104191000 2¢/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 1104.19?

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?

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What products does HS 110419 cover?

This subheading covers products of cereals, other than oats, maize (corn), barley, rice, wheat, and rye, that have been flaked, pearled, or otherwise processed. Specifically, it encompasses processed forms of cereals such as buckwheat, millet, quinoa, and sorghum, which have undergone operations like rolling, crushing, or milling into groats or meal. The World Customs Organization (WCO) Explanatory Notes for Heading 1104 clarify that this category includes these less common cereals when prepared in a manner that alters their original form, provided they are not specifically classified elsewhere. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, focusing on processed forms of cereals not explicitly listed in preceding subheadings.

What falls outside HS 110419?

The following products are excluded from HS 110419: whole or cracked grains of cereals not otherwise processed (which fall under HS 1001-1008), flours and meals of cereals (which are generally classified under HS 1101-1102), and products of oats, maize, barley, rice, wheat, and rye that have been processed in a similar manner. For instance, flaked oats (HS 110412) or pearled barley (HS 110419) are specifically excluded. Additionally, breakfast cereals and other prepared foods derived from cereals, even if containing processed grains from this category, are typically classified under Chapter 19.

What are common classification mistakes for HS 110419?

A common error is misclassifying processed grains of common cereals like wheat or maize under this subheading when they should be classified under more specific subheadings within HS 1104, such as 110412 for flaked oats or 110423 for maize (corn) that has been flaked, pearled, or otherwise processed. Another mistake involves classifying cereal flours or meals as processed grains; General Rule of Interpretation (GRI) 1 dictates that classification is determined by the terms of the headings and any relative section or chapter notes, and HS Chapter 11 distinguishes between processed grains (1104) and flours/meals (1101-1102).

How should importers classify products under HS 110419?

The correct procedure for classifying products under HS 110419 involves a systematic review of the product's composition and processing. Importers and customs brokers must first identify the specific cereal grain and the exact processing method applied. Consult the WCO Harmonized System Explanatory Notes for Heading 1104 and the specific tariff schedule of the importing country (e.g., USITC HTS, EU TARIC, UK Trade Tariff). Verify that the cereal is not oats, maize, barley, rice, wheat, or rye, and that the processing is limited to flaking, pearling, or similar preparations of the grain itself, not milling into flour.

How is the duty calculated for products under HS 110419?

A shipment of 1,000 kilograms of flaked buckwheat, 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) duty rate of 5.0% ad valorem, applied to the declared customs value. The calculation is: 5.0% × $2,500 USD = $125.00. This rate is published in the USITC Harmonized Tariff Schedule (HTS) under subheading 110419. Specific duty rates can vary significantly by country and preferential trade agreements.

Which trade agreements reduce duties for HS 110419?

Several free trade agreements may reduce the applicable duty rate for HS 110419, including the United States-Mexico-Canada Agreement (USMCA), which can provide duty-free treatment for qualifying goods originating from Canada and Mexico. For goods originating from certain developing countries, the Generalized System of Preferences (GSP) may offer preferential rates, often resulting in duty-free entry. 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 agreement and importing country's regulations.

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Which HS Codes Are Related?

HS 110319 HS 110429 HS 110430 HS 110422 HS 110412 HS 110819

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

FAQ

What are the import duty rates for HS code 110419, specifically for 'other cereals' in the UK and EU?

For the UK, HS code 110419, covering 'rolled or flaked grains of other cereals', has a duty rate of 146.00 GBP per 1000 kg. This rate is applied based on weight. For the EU, the Common Customs Tariff (TARIC) for HS code 110419 also specifies a duty of 173.00 EUR per 1000 kg. These rates are subject to change and may be affected by trade agreements. Always consult the latest official UK Trade Tariff or EU TARIC database for the most current information.

How is the import duty calculated for HS code 110419 in the UK, using a concrete example?

The UK duty for HS code 110419 is a specific duty calculated per 1000 kg. For example, if a shipment of 5000 kg of rolled oats (classified under 'other cereals' if not specifically listed elsewhere) is imported, and the duty rate is 146.00 GBP/1000 kg, the calculation would be: (5000 kg / 1000 kg) * 146.00 GBP = 5 * 146.00 GBP = 730.00 GBP. This means the total duty payable would be 730.00 GBP.

What are the classification criteria for 'other cereals' under HS code 110419, and what documentation is typically required?

HS code 110419 applies to rolled or flaked grains of cereals not elsewhere specified or included in Chapter 11. This typically includes products derived from grains like oats, barley, rye, buckwheat, millet, and quinoa that have undergone a process of rolling or flaking. Documentation commonly required for customs clearance includes a commercial invoice, packing list, bill of lading or air waybill, and potentially a certificate of origin. Depending on the importing country's regulations, a phytosanitary certificate might also be necessary to ensure the grain is free from pests and diseases.

Which trade agreements offer preferential duty rates for HS code 110419, and how can importers benefit?

Preferential duty rates for HS code 110419 are often available under various free trade agreements (FTAs). For instance, the provided sample rates indicate 'Free' under agreements with countries like Australia (AU), Bahrain (BH), Canada (CA), Chile (CL), Colombia (CO), and others (indicated by letters like D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG). To benefit from these preferential rates, importers must ensure the goods originate from a country with an applicable FTA and possess a valid Certificate of Origin or other required proof of origin documentation as stipulated by the importing country's customs authority. This can significantly reduce or eliminate import duties.

Are there any specific prohibitions or restrictions associated with importing rolled or flaked grains of other cereals (HS 110419)?

While HS code 110419 itself does not typically carry inherent prohibitions, importing agricultural products like rolled or flaked grains can be subject to specific national regulations. These often relate to plant health, pest control, and food safety standards. Importers must verify the importing country's specific requirements, which may include phytosanitary certificates, import permits, or adherence to labeling and composition standards. For example, the US Department of Agriculture (USDA) Animal and Plant Health Inspection Service (APHIS) has regulations concerning the importation of plant products to prevent the introduction of pests and diseases. Always consult the destination country's customs regulations and relevant agricultural authorities.