HS 110510 Flour, meal and powder

Quick Answer: Potatoes imported under HS 110510 enter the UK duty-free, the EU at 12.20% ad valorem, and the US at 1.7¢/kg (MFN). This Harmonized System code specifically covers flour, meal, and powder derived from potatoes. Importers should note that preferential rates may apply in the US for certain trading partners. CustomTariffs aggregates this data, highlighting the significant duty differentials across major markets, which is crucial for trade planning and cost analysis. Exporters and customs brokers must verify the specific origin and applicable trade agreements to ensure accurate duty declarations.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
1105100000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
1105100000 12.20 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
1105100000 1.7¢/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 1105.10?

Imports of Flour, meal and powder 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 Has Trade Volume Developed?

How to Classify This HS Code?

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What products does HS 110510 cover?

This subheading covers flour, meal, and powder derived from potatoes, as defined by the World Customs Organization's Harmonized System (WCO HS) Explanatory Notes. This includes products obtained by grinding dried potatoes, intended for culinary use. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this category is specific to potato-based preparations, excluding those with significant added ingredients that would alter their essential character.

What falls outside HS 110510?

The following products are excluded from HS 110510: potato starch (classified under HS 3505), potato flakes or granules (typically classified under HS 2005 or 2008 depending on preparation), and potato flour mixed with other flours or ingredients in proportions that change its primary potato character. For instance, a potato-based pancake mix would generally be classified under HS 1901 as a food preparation of goods of heading 1901, not as simple potato flour.

What are common classification mistakes for HS 110510?

A common error is misclassifying potato starch or potato flakes under this subheading. According to General Rule of Interpretation (GRI) 3(b) of the Harmonized System, when goods are presented in sets or mixed, classification is determined by the essential character. Potato starch, with its distinct functional properties, is classified separately under HS 3505, and potato flakes, representing a more processed form, fall under different headings, leading to incorrect duty assessments if confused with simple potato flour.

How should importers classify products under HS 110510?

The correct procedure for classifying products under HS 110510 involves a thorough examination of the product's composition and processing. Importers and customs brokers must verify that the product is indeed flour, meal, or powder derived solely from potatoes. Consulting the WCO HS Explanatory Notes and the specific national tariff schedules, such as the USITC HTS or the UK Trade Tariff, is crucial to confirm that no other ingredients are present that would necessitate classification under a different heading.

How is the duty calculated for products under HS 110510?

A 100 kg shipment of potato flour declared at a customs value of $250 USD would attract a US duty of $12.50. This is calculated using the Most Favored Nation (MFN) duty rate of 5% ad valorem, applied to the declared value ($250 USD × 0.05 = $12.50). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule, which specifies the MFN rate for HS 110510.

Which trade agreements reduce duties for HS 110510?

Several free trade agreements may reduce the applicable duty rate for HS 110510, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible products from developing countries. To claim these preferences, a valid USMCA Certificate of Origin or a GSP Form A, as required by the importing jurisdiction, is typically necessary.

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Which HS Codes Are Related?

HS 110520 HS 110100 HS 110311 HS 110220 HS 110430 HS 110412

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 110510 (Flour, meal and powder of potatoes)?

Import duty rates for HS code 110510, which covers flour, meal, and powder of potatoes, vary significantly by country and trade agreement. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is 1.7¢/kg. However, preferential rates are available for certain trading partners, such as Free (0.00%) under agreements with Australia (AU), Canada (CA), Chile (CL), and others indicated by codes like A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG. Always consult the specific tariff schedule of the importing country for the most accurate and up-to-date rates applicable to your origin country.

How is the duty calculated for HS 110510, and can you provide an example?

The duty calculation for HS code 110510 often depends on whether the rate is ad valorem (a percentage of the value) or specific (a per unit amount, like per kilogram). For instance, if the MFN duty rate in the US is 1.7¢/kg and you are importing 10,000 kg of potato flour valued at $5,000 USD, the duty would be calculated as follows: 10,000 kg * 1.7¢/kg = 17,000¢. Converting cents to dollars (17,000¢ / 100¢/$) gives a duty of $170.00 USD. If the rate were 3.5% ad valorem on the same $5,000 value, the duty would be $5,000 * 0.035 = $175.00 USD. Always verify the applicable duty basis (ad valorem or specific) and rate.

What are the key classification criteria for goods falling under HS code 110510?

HS code 110510 specifically covers 'Flour, meal and powder of potatoes'. The key classification criterion is the origin of the product: it must be derived exclusively from potatoes. The processing method should result in a fine powder, meal, or flour. Products that are significantly processed beyond simple milling, such as pre-cooked potato flakes or potato starch (which falls under a different HS code, typically 1108.13), would not be classified under 110510. The WCO's Explanatory Notes and national tariff rulings provide further guidance on distinguishing between flour/meal and other potato derivatives.

What documentation is typically required for importing goods classified under HS 110510?

Standard import documentation for HS code 110510 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country's regulations and the specific product, additional documents may be required. This could include a certificate of origin to claim preferential duty rates, phytosanitary certificates to ensure the potatoes were free from pests and diseases, and potentially laboratory analysis reports confirming the product's composition and compliance with food safety standards. Importers should consult the customs authority of the destination country for a comprehensive list.

Which major trade agreements commonly offer preferential duty rates for HS code 110510?

Several trade agreements provide preferential duty rates for HS code 110510. For example, under the USMCA (United States-Mexico-Canada Agreement), goods originating from Canada and Mexico often benefit from reduced or zero duties. The EU's Common Customs Tariff (TARIC) lists numerous preferential rates for countries with Association Agreements or Free Trade Agreements (FTAs) with the EU. Similarly, the UK Trade Tariff details preferential rates for goods from countries with which the UK has FTAs. Common preferential rates often apply to goods from countries like Australia (AU), Canada (CA), Chile (CL), Israel (IL), South Korea (KR), and Mexico (MX), frequently resulting in a Free (0.00%) duty rate, as indicated in the sample rates provided. Verification of origin and specific agreement provisions is crucial.