HS 110520 Flakes, granules and pellets
Quick Answer: Flakes, granules, and pellets derived from potatoes, classified under HS code 110520, enter the UK duty-free at 0.00%, the EU at a Most Favored Nation (MFN) rate of 12.20%, and the US at 1.3¢/kg with preferential rates available for certain trade partners. This classification specifically covers processed potato forms such as potato flakes used for instant mashed potatoes, potato granules for thickening, and potato pellets. Importers and customs brokers should be aware of the significant duty rate disparities between these major markets, necessitating careful consideration of origin and applicable trade agreements for cost optimization. CustomTariffs aggregates this tariff information for global trade analysis.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1105200000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1105200000 | 12.20 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1105200000 | 1.3¢/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 1105.20?
Imports of Flakes, granules and pellets 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, 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 110520 cover?
This subheading covers products derived from potatoes that have been processed into flakes, granules, or pellets. According to the World Customs Organization's Harmonized System Nomenclature, these forms are distinct from whole or cut potatoes. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the European Union's TARIC database confirm that this classification applies to potato products specifically manufactured into these particulate forms, often for use in food preparation, such as instant mashed potatoes or potato-based snacks, and are typically characterized by their uniform size and texture.
What falls outside HS 110520?
The following products are excluded from HS 110520: whole or simply cut potatoes (classified under HS 0705), potato starch (HS 110813), potato flour (HS 110510), and potato-based preparations not solely in flake, granule, or pellet form, such as potato chips or French fries (which fall under HS 200599). Products containing significant other ingredients that alter their essential character, or those intended for non-food purposes, would also be classified elsewhere, adhering to General Interpretative Rule 3 where mixtures are concerned.
What are common classification mistakes for HS 110520?
A common error is misclassifying potato products that are not exclusively in flake, granule, or pellet form. For instance, potato flour, which is a finely ground powder, is classified under HS 110510, not 110520. Another mistake involves confusing these processed forms with cooked or fried potato products, which are typically classified under Chapter 20. Adherence to General Interpretative Rule 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 110520?
The correct procedure for classifying products under HS 110520 involves a thorough examination of the product's physical form and processing. Importers and customs brokers must verify that the product is indeed derived from potatoes and is presented in the specific forms of flakes, granules, or pellets. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and referencing the Explanatory Notes to the Harmonized System are essential steps to ensure accurate classification.
How is the duty calculated for products under HS 110520?
A 10 kg bag of instant mashed potato flakes, declared at a customs value of $50.00 USD, would attract a US duty of $0.70. This is calculated using the Most Favored Nation (MFN) rate of 7% ad valorem, applied to the declared value ($50.00 USD × 0.07 = $3.50 USD). However, for this specific product, the USITC HTS also lists a specific duty of $0.07 per kilogram. Therefore, the duty would be the higher of the two, which is $0.70 (10 kg × $0.07/kg). This calculation utilizes the rates published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 110520?
Several free trade agreements may reduce the applicable duty rate for HS 110520, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying originating goods from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free rates for originating goods from certain developing countries. To claim preference under USMCA, a self-certified origin statement is typically required. For GSP, a GSP Form A is usually necessary, depending on the importing country's specific requirements.
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FAQ
What are the primary import duty rates for HS code 110520 (Flakes, granules and pellets) into the United States?
For imports into the United States, HS code 110520 generally falls under the Harmonized Tariff Schedule (HTS) of the United States. The Most Favored Nation (MFN) duty rate is 0.00%. However, preferential duty rates may apply under various trade agreements. For example, goods originating from Australia (AU) may be eligible for Free entry (0.00%). It is crucial to consult the latest HTSUS, specifically Chapter 11, to confirm applicable rates and any specific country of origin requirements. Importers should verify the origin of their goods and review the 'Special Provisions' section of the HTSUS for any additional requirements or exclusions.
How is the duty calculated for HS code 110520 if a specific duty rate (e.g., 1.3¢/kg) applies?
When a specific duty rate is applied, such as 1.3¢/kg for HS code 110520, the duty is calculated based on the net weight of the imported goods. For example, if an importer brings in 10,000 kilograms of product classified under 110520 with a specific duty rate of 1.3¢/kg, the total duty would be calculated as follows: 10,000 kg * 1.3¢/kg = 13,000¢. Converting cents to US dollars (100¢ = $1), the total duty would be $130.00. It is essential for customs brokers to accurately declare the net weight and ensure the correct rate is applied based on the country of origin and applicable trade agreements.
What are the classification criteria for products to be considered 'flakes, granules and pellets' under HS code 110520?
HS code 110520 specifically covers products derived from potatoes that have been processed into flakes, granules, or pellets. 'Flakes' typically refer to thin, irregular pieces. 'Granules' are small, distinct particles, often with a somewhat rounded shape. 'Pellets' are generally more uniform, compressed particles. These forms are usually obtained through processes like dehydration, milling, or extrusion of cooked or dried potatoes. The key is that the product is no longer in its whole or roughly cut form but has been processed into these specific particulate states. Reference to the Explanatory Notes of the Harmonized System (WCO) can provide further clarification on the processing and physical characteristics defining these forms.
Which common trade agreements offer preferential duty rates for HS code 110520, and what documentation is typically required?
Several trade agreements can offer preferential duty rates for HS code 110520. For instance, the United States has agreements with countries like Australia (AU), South Korea (KR), and others listed with 'Free' entry under specific provisions. The European Union's TARIC system and the UK Trade Tariff also detail preferential rates under agreements like the EU-UK Trade and Cooperation Agreement. To claim preferential treatment, importers must typically provide a 'proof of origin,' which can be a declaration of origin on an invoice, a certificate of origin, or a statement issued by the exporter, depending on the specific trade agreement and the value of the shipment. Customs brokers must ensure that the goods meet the rules of origin stipulated in the relevant agreement and that the correct documentation is presented to customs authorities at the time of import.