HS 190110 Preparations suitable for infants or young children, put up for retail sale

Quick Answer: Preparations suitable for infants or young children, put up for retail sale, enter the UK at 6.00%, the EU at 7.60% plus an agricultural component (EA), and the US with a complex structure including per-kilogram duties and ad valorem rates, with some preferential rates available. This HS code covers food preparations specifically formulated and packaged for consumption by infants and young children, such as infant formula, cereal-based foods for babies, and other specialized nutritional products. Importers should be aware of the varying duty structures and potential for additional levies, particularly in the EU. According to CustomTariffs data, careful classification and understanding of preferential trade agreements are crucial for accurate duty assessment.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
1901100000 6.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
1901100000 7.60 % + EA — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
1901102600 $1.035/kg + 14.9% Free (BH,CL,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.25 (AU) See 9823.08.01-9823.08.38 (S+) See 9918.04.60-9918.04.80 (1 programs) ["kg","kg cmsc"]
1901104400 $1.035/kg + 14.9% Free (BH,CL,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.25 (AU) See 9823.08.01-9823.08.38 (S+) See 9918.04.60-9918.04.80 (1 programs) ["kg"]
1901106600 $1.035/kg + 13.6% Free (BH,CL,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.25 (AU) See 9823.08.01-9823.08.38 (S+) See 9918.04.60-9918.04.80 (1 programs) ["kg"]
1901101600 $1.035/kg + 14.9% Free (BH,CL,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.25 (AU) See 9823.08.01-9823.08.38 (S+) See 9918.04.60-9918.04.80 (1 programs) ["kg","kg cmsc"]
1901103600 $1.035/kg + 14.9% Free (BH,CL,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.25 (AU) See 9823.08.01-9823.08.38 (S+) See 9918.04.60-9918.04.80 (1 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 1901.10?

Imports of Preparations suitable for infants or young children, put up for retail sale 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 16 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?

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What products does HS 190110 cover?

This subheading covers food preparations specifically formulated and packaged for consumption by infants or young children, typically those under three years of age, and presented in forms suitable for direct retail sale. According to the World Customs Organization's Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, these preparations are usually based on cereal, flour, starch, milk, or other nutrient-rich ingredients, often fortified with vitamins and minerals. They are designed to be easily digestible and nutritionally complete for this vulnerable age group, distinguishing them from general food products.

What falls outside HS 190110?

The following products are excluded from HS 190110: general food preparations not specifically intended for infants or young children, even if they are nutrient-rich or easily digestible. This includes items like standard breakfast cereals for adults, general-purpose milk powders, or baby biscuits intended for older children who can chew solid food. Products that are primarily medicinal or therapeutic, or those that require significant preparation beyond simply adding water or milk, are also typically classified elsewhere. For instance, infant formula that is a complete nutritional substitute for breast milk may fall under a more specific subheading if not presented for retail sale in the manner described.

What are common classification mistakes for HS 190110?

A common error is misclassifying general cereal-based products or milk powders intended for a broader consumer base under this subheading. This often occurs when the product is marketed with an "infant-friendly" appeal but lacks the specific formulation, nutritional profile, or packaging requirements mandated by the WCO's General Rules for the Interpretation of the Harmonized System (GRI). For example, a standard milk powder sold in a large tin for general household use, even if some parents use it for older babies, does not meet the criteria for infant-specific preparations put up for retail sale as defined by HS 190110.

How should importers classify products under HS 190110?

The correct procedure for classifying products under HS 190110 involves a detailed examination of the product's composition, intended use, and presentation. Importers and customs brokers must verify that the preparation is specifically designed for infants or young children, as evidenced by its formulation (e.g., low sodium, specific nutrient levels) and packaging (e.g., small, single-serving pouches or jars). Consulting the Explanatory Notes to HS Heading 1901 and cross-referencing with the specific national tariff schedule, such as the EU TARIC or UK Trade Tariff, is crucial to ensure accurate classification and avoid potential penalties.

How is the duty calculated for products under HS 190110?

A 500-gram package of "Gerber Organic Oatmeal Cereal for Baby" declared at a customs value of $3.00 USD would attract a US duty of $0.15. This is calculated using the Most Favored Nation (MFN) duty rate of 3.0% ad valorem, applied to the declared value ($3.00 USD × 0.03 = $0.09), plus a specific duty of $0.06 per kilogram ($0.5 kg × $0.12/kg = $0.06), totaling $0.15. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for subheading 1901.10.90.

Which trade agreements reduce duties for HS 190110?

Several free trade agreements may reduce the applicable duty rate for HS 190110, including the United States-Mexico-Canada Agreement (USMCA), which can result in a "Free" duty rate for qualifying goods originating from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates, potentially "Free," for originating goods from countries like Australia and Vietnam. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a specific origin declaration for CPTPP, depending on the jurisdiction and the value of the goods.

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Which HS Codes Are Related?

HS 190120 HS 340250 HS 190410 HS 340130 HS 190420 HS 350610

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 190110, 'Preparations suitable for infants or young children, put up for retail sale'?

The import duty rates for HS code 190110 can vary significantly by country. For example, under the US Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) rate is 6.00% ad valorem. However, preferential rates are available under various trade agreements. For instance, goods from Australia may fall under special provisions (See 9822.04.25), and goods from certain other countries might have specific tariff treatments (See 9823.08.01-9823.08.38 for S+ countries, or 9918.04.60-9918.04.80 for Colombia). The EU's TARIC system and the UK's Trade Tariff also list specific rates, which can include ad valorem duties, specific duties (e.g., per kilogram), or a combination of both, sometimes with additional components like an 'Extra' (EA) charge. It is crucial to consult the specific tariff schedule of the importing country for the exact applicable duty rate.

How is the duty calculated for HS 190110 when there is a specific duty component, such as '$1.035/kg + 14.9%'?

When a duty rate includes both a specific component (per unit of weight or volume) and an ad valorem component (percentage of value), both are calculated and applied. For example, if a shipment of 100 kg of product classified under HS 190110 has an invoice value of $500, and the duty rate is $1.035/kg + 14.9% ad valorem:

  1. Specific Duty: 100 kg * $1.035/kg = $103.50
  2. Ad Valorem Duty: $500 * 14.9% = $74.50
  3. Total Duty: $103.50 + $74.50 = $178.00. Importers and brokers must carefully determine the correct weight and value for each component of the duty calculation.
What are the key classification criteria for HS code 190110?

HS code 190110 covers 'Preparations suitable for infants or young children, put up for retail sale'. The primary classification criteria are:

  1. Suitability for Infants or Young Children: The preparation must be specifically formulated and marketed for consumption by infants and young children. This often implies specific nutritional content, texture, and digestibility requirements.
  2. Form: It generally refers to processed food products, such as milk-based powders, cereals, or other ready-to-feed or ready-to-prepare formulas.
  3. Packaging: The goods must be put up for retail sale, meaning they are packaged in a manner intended for direct sale to the consumer (e.g., in tins, boxes, or pouches with appropriate labeling). Preparations not specifically suited for infants or young children, or those not packaged for retail sale, would be classified elsewhere.
Which trade agreements commonly offer preferential duty rates for HS code 190110, and what documentation is typically required?

Several trade agreements can provide preferential duty rates for HS code 190110. Examples include agreements with countries like Australia (AU), Chile (CL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Peru (PE), and Singapore (SG), which may offer duty-free or reduced-duty entry into the US. The specific preferential rate depends on the origin of the goods and the terms of the trade agreement. To claim preferential treatment, importers and customs brokers must typically provide a 'Certificate of Origin' or a declaration of origin from the exporter, certifying that the goods meet the rules of origin stipulated in the relevant trade agreement. This document is crucial for customs authorities to verify eligibility.

Are there specific documentation requirements beyond the commercial invoice and packing list for importing goods under HS 190110?

Yes, in addition to standard import documents like the commercial invoice, packing list, and bill of lading, importing preparations for infants or young children (HS 190110) may require specific documentation to ensure compliance with health and safety regulations. Depending on the importing country, this could include:

  1. Health Certificates: Issued by the competent authority of the exporting country, confirming the product's safety and compliance with food standards.
  2. Certificates of Analysis (CoA): Detailing the product's composition, nutritional information, and absence of contaminants.
  3. Product Registration: Some countries require food products for infants and children to be registered with their food safety agencies before importation.
  4. Labeling Compliance: Proof that the product's labeling meets the specific requirements for infant formula and young child preparations in the destination country. Consulting the importing country's food safety authority and customs regulations is essential to identify all necessary documentation.