HS 110422 Other worked grains (for example, hulled, pearled, sliced or kibbled)

Quick Answer: Grains processed beyond simple milling, such as hulled, pearled, sliced, or kibbled oats, barley, and other cereals classified under HS 110422, enter the US at rates ranging from 0.5% to 11% ad valorem, the EU at approximately 162 EUR/1000 kg, and the UK at approximately 135 GBP/1000 kg. This classification applies to grains that have undergone mechanical processing to alter their form or texture, excluding flour or meal. Importers should note that specific rates can vary based on the type of grain and origin country, impacting landed costs. CustomTariffs aggregates this information to assist in compliance.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
1104220000 — — —
1104224000 135.00 GBP / 1000 kg — —
1104225000 121.00 GBP / 1000 kg — —
1104229500 77.00 GBP / 1000 kg — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
1104220000 — — —
1104224000 162.00 EUR / 1000 kg — —
1104225000 145.00 EUR / 1000 kg — —
1104229500 93.00 EUR / 1000 kg — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
1104220000 0.5% 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 1104.22?

Imports of Other worked grains (for example, hulled, pearled, sliced or kibbled) 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 14 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 to Classify This HS Code?

```html

What products does HS 110422 cover?

This subheading covers grains of cereals or legumes that have undergone specific processing beyond simple milling, as defined by the World Customs Organization (WCO) Harmonized System Explanatory Notes. This includes grains that have been hulled, pearled, sliced, or kibbled, transforming their original form for culinary or industrial use. For instance, pearled barley, where the outer husk and bran layers are removed, or kibbled oats, which are broken into smaller pieces, fall under this classification. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database provide further detail on the acceptable forms of "worked" grains.

What falls outside HS 110422?

The following products are excluded from HS 110422: whole grains, grains that have been merely ground or flaked (which fall under other headings like 110410), and flour or meal derived from these worked grains (classified under HS 1102 or 1106). For example, rolled oats, which are flattened whole grains, are classified under 110410, not 110422. Similarly, semolina or groats of wheat, even if processed, are typically classified under HS 1103 if they are not specifically hulled, pearled, sliced, or kibbled in the manner described by the WCO.

What are common classification mistakes for HS 110422?

A common error is misinterpreting the degree of processing. For example, mistaking flaked grains (HS 110410) for sliced or kibbled grains (HS 110422) can lead to incorrect classification. Another mistake is classifying products that are not derived from cereals or legumes, or those that have undergone further processing such as cooking or pre-gelatinization, which would place them in different chapters. 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 110422?

The correct procedure for classifying products under HS 110422 involves a thorough examination of the product's processing and form. Importers and customs brokers must consult the WCO Harmonized System Explanatory Notes and the specific tariff schedules of the importing country, such as the USITC HTS or the EU TARIC. Confirm that the grain has been hulled, pearled, sliced, or kibbled. If the product is merely flaked or ground, it likely belongs to a different subheading. Documentation detailing the manufacturing process is essential for accurate classification.

How is the duty calculated for products under HS 110422?

A shipment of 1,000 kilograms of pearled barley, declared at a customs value of $1,500 USD, would attract a US duty of $15.00. This is calculated using the Most Favored Nation (MFN) duty rate of 0.15% ad valorem, applied to the customs value. The calculation is: 0.15% × $1,500 USD = $2.25. However, if the duty were based on weight, for example, $0.015 per kilogram, the duty would be $0.015/kg × 1,000 kg = $15.00. This is calculated using the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 110422.90.00.

Which trade agreements reduce duties for HS 110422?

Several free trade agreements may reduce the applicable duty rate for HS 110422, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada and Mexico may receive a preferential rate of Free. To claim this preference, a self-certified origin statement is typically required. Additionally, depending on the origin country, Generalized System of Preferences (GSP) benefits might apply, potentially reducing duties to Free for eligible developing countries. Importers must verify the origin of their goods and possess the correct origin documentation for each jurisdiction.

```

Which HS Codes Are Related?

HS 110412 HS 110429 HS 110419 HS 110430 HS 110311 HS 110319

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 110422 (other worked grains)?

Import duty rates for HS code 110422 can vary significantly by importing country and trade agreements. For example, the UK's tariff shows rates such as 135.00 GBP / 1000 kg, 121.00 GBP / 1000 kg, and 77.00 GBP / 1000 kg, depending on the specific grain and origin. The EU's TARIC system might list rates like 162.00 EUR / 1000 kg, 145.00 EUR / 1000 kg, or 93.00 EUR / 1000 kg. Additionally, some countries may apply ad valorem duties, such as 0.5% or 11%. It is crucial to consult the specific tariff schedule of the destination country for the applicable duty rate.

How is the duty calculated for HS code 110422 if it's a specific rate per quantity, like GBP/1000 kg?

When the duty is a specific rate per quantity (e.g., GBP per 1000 kg), the calculation is based on the net weight of the goods. For instance, if the UK duty rate is 121.00 GBP / 1000 kg and you import 5,000 kg of worked barley, the duty would be calculated as follows: (5,000 kg / 1000 kg) * 121.00 GBP = 605.00 GBP. Always ensure you are using the net weight of the product, excluding packaging.

What are the classification criteria for HS code 110422?

HS code 110422 covers 'Other worked grains (for example, hulled, pearled, sliced or kibbled)'. This means the grains falling under this code have undergone processing beyond simple cleaning or milling. Examples include grains that have been hulled (outer husk removed), pearled (polished to remove outer layers), sliced, or kibbled (broken into small pieces). The key is that the grain's form has been altered from its natural state through mechanical processes. It excludes flours and meals of cereals (Chapter 11).

Which trade agreements commonly offer preferential duty rates for HS code 110422?

Preferential duty rates for HS code 110422 are often available under Free Trade Agreements (FTAs). For example, the UK's tariff indicates 'Free' rates for certain origins under specific trade agreements (e.g., AU, CL, IL, KR, MA, PA, PE, SG). The EU's TARIC system also provides reduced or zero duty rates for goods originating from countries with which the EU has preferential trade agreements. Importers must ensure they have the necessary proof of origin, such as a EUR.1 certificate or an origin declaration on the invoice, to claim these preferential rates.

What documentation is typically required for importing goods under HS code 110422?

Standard import documentation for HS code 110422 generally includes a commercial invoice detailing the goods, quantity, value, and country of origin. A packing list is also essential. Depending on the importing country and the specific grain, a certificate of origin may be required, especially if claiming preferential duty rates under a trade agreement. Phytosanitary certificates might be necessary for certain agricultural products to ensure they meet the importing country's plant health regulations. Always verify the specific documentation requirements with the customs authority of the destination country.