HS 110710 Not roasted
Quick Answer: Malt, not roasted, imported under HS 110710 enters the UK at rates such as 148.00 GBP/1000 kg, the EU at rates such as 177.00 EUR/1000 kg, and the US at 0.3¢/kg or free for certain preferential trade partners. This classification specifically covers malt that has not undergone roasting, a key ingredient in brewing and distilling. Importers should be aware of the specific unit-based duties in the UK and EU, which can fluctuate based on weight, and the preferential duty-free access available in the US for qualifying countries. CustomTariffs aggregates this information to assist with compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1107100000 | — | — | — |
| 1107101100 | 148.00 GBP / 1000 kg | — | — |
| 1107101900 | 112.00 GBP / 1000 kg | — | — |
| 1107109100 | 144.00 GBP / 1000 kg | — | — |
| 1107109900 | 109.00 GBP / 1000 kg | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1107100000 | — | — | — |
| 1107101100 | 177.00 EUR / 1000 kg | — | — |
| 1107109100 | 173.00 EUR / 1000 kg | — | — |
| 1107109900 | 131.00 EUR / 1000 kg | — | — |
| 1107101900 | 134.00 EUR / 1000 kg | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1107100000 | 0.3¢/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 1107.10?
Imports of Not roasted 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 110710 cover?
This subheading covers malt, not roasted, which is a germinated cereal grain, typically barley, dried and processed for use in brewing and distilling. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes for Heading 1107, it specifically includes malt that has undergone germination but has not been subjected to roasting or kilning at temperatures that would alter its chemical composition significantly. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database align with this definition, focusing on the absence of roasting as the defining characteristic.
What falls outside HS 110710?
The following products are excluded from HS 110710: roasted malt, which is classified under HS 110720 due to the significant alteration from roasting. Also excluded are other processed cereals like flours (Chapter 11), starches (Chapter 35), and malt extracts (HS 1901.20). Unmalted, germinated grains intended for direct consumption or animal feed, unless specifically processed as malt, would also fall outside this classification. For instance, barley that has only been steeped but not dried and germinated would not be considered malt.
What are common classification mistakes for HS 110710?
A common error is the misclassification of roasted malt as unroasted malt. This often occurs when importers do not fully understand the distinction between the drying process of malting and the subsequent roasting process. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the heading and any relative section or chapter notes. If a product has undergone roasting, it fundamentally changes its characteristics and falls under a different subheading, HS 110720, regardless of its origin as malt.
How should importers classify products under HS 110710?
The correct procedure for classifying products under HS 110710 involves a thorough examination of the product's processing. Importers and customs brokers must verify that the malt has been germinated and dried but has not undergone any roasting or kilning processes that would alter its color or flavor profile significantly. Reviewing supplier documentation, including processing details and certificates of analysis, is crucial. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, will confirm the precise definition and any specific notes related to this subheading.
How is the duty calculated for products under HS 110710?
A shipment of 1,000 kilograms of unroasted barley malt declared at a customs value of $1,500 USD would attract a US duty of $75.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the customs value. The calculation is: 5.0% × $1,500 USD = $75.00. This rate is published in the USITC Harmonized Tariff Schedule (HTS) for subheading 110710.0000. If the product were subject to a specific duty, the calculation would involve the rate per unit of quantity.
Which trade agreements reduce duties for HS 110710?
Several free trade agreements may reduce the applicable duty rate for HS 110710. For instance, under the United States-Mexico-Canada Agreement (USMCA), originating malt from Canada and Mexico can enter the US duty-free. Similarly, preferential rates may apply under agreements with countries like Australia. To claim these preferences, importers typically need to provide a valid USMCA Certificate of Origin or a self-certified origin statement, depending on the specific requirements of the importing country and the trade agreement in force, ensuring compliance with origin rules.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 110710 (Malt, not roasted)?
Import duty rates for HS code 110710, which covers malt that has not been roasted, vary significantly by importing country and trade agreements. For example, the UK's tariff shows rates such as 148.00 GBP per 1000 kg. The EU's TARIC system may list rates like 177.00 EUR per 1000 kg. The United States applies a rate of 0.3¢/kg. It is crucial to consult the specific tariff schedule of the destination country for the applicable rate.
How is the duty calculated for HS code 110710 if the rate is per 1000 kg?
When the duty rate is expressed as a specific amount per unit of weight (e.g., GBP/1000 kg or ¢/kg), the duty is calculated based on the net weight of the imported goods. For instance, if the UK duty rate is 148.00 GBP/1000 kg and you import 5000 kg of malt (not roasted), the duty would be (5000 kg / 1000 kg) * 148.00 GBP = 740.00 GBP. Always ensure you are using the net weight declared on customs documentation.
What are the classification criteria to ensure goods fall under HS code 110710?
HS code 110710 specifically covers 'Malt, not roasted'. This means the product must be derived from cereal grains (such as barley, wheat, or rye) that have undergone a malting process, which involves steeping, germination, and drying. The key differentiator for 110710 is that the drying process (kilning) has not involved roasting, which would alter the color and flavor profile significantly and potentially lead to classification under HS code 110720 (Malt, roasted).
Which trade agreements commonly offer preferential duty rates for HS code 110710?
Several trade agreements can provide preferential duty rates for HS code 110710. For example, the USITC tariff schedule indicates 'Free' rates under various preferential agreements, often denoted by codes like (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG). Importers should verify if their goods originate from a country with an active Free Trade Agreement (FTA) with the importing country and if the malt meets the rules of origin stipulated in that agreement to qualify for reduced or zero duties.
What documentation is typically required for importing malt under HS code 110710?
Beyond standard import documentation such as a commercial invoice, packing list, and bill of lading, importing malt under HS code 110710 may require specific certifications. Depending on the importing country's regulations and the source of the malt, a Certificate of Origin might be necessary to claim preferential duty rates under FTAs. Phytosanitary certificates may also be required by agricultural authorities to ensure the product is free from pests and diseases. Always consult the customs authority of the destination country for a comprehensive list of required documents.