HS 190190 Other

Quick Answer: Products imported under HS 190190 enter the UK at rates including 4.00% + 15.00 GBP / 100 kg, the EU at rates including 5.10% + 18.00 EUR / 100 kg, and the US at rates including $1.035/kg + 13.6%. This residual code, "Other," covers preparations of flour, groats, starches, and malt extract, not elsewhere specified in Chapter 19. This includes items like malted milk food, certain infant foods, and other processed cereal-based products. Importers should be aware of the complex, often combined ad valorem and specific duties applied, particularly in the UK and EU, and the significant specific duty component in the US. CustomTariffs aggregates this varied tariff data, highlighting the need for precise product description for accurate classification and duty assessment.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
1901900000 — — —
1901901100 4.00 % + 15.00 GBP / 100 kg — —
1901901900 4.00 % + 12.00 GBP / 100 kg — —
1901909100 12.00 % — —
1901909500 6.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
1901900000 — — —
1901901100 5.10 % + 18.00 EUR / 100 kg — —
1901901900 5.10 % + 14.70 EUR / 100 kg — —
1901909936 7.60 % + EA — —
1901909990 7.60 % + EA — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
1901906500 $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"]
1901906200 $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","kg cmsc"]
1901907100 23.7¢/kg + 8.5% Free (BH,CL,JO,KR,OM,SG) See 9822.05.20 (P+) See 9822.06.10 (PE) See 9822.08.01 (CO) See 9822.09.17 (PA) See 9823.10.01-9823.10.45 (S+) See 9822.03.01 (1 programs) ["kg"]
1901903600 $1.128/kg Free (BH,CL,JO,KR,MA,OM,P,PE,SG) See 9823.04.01-9823.04.54 (S+) See 9908.04.05 (IL) See 9918.04.50-9918.04.59 (CO) See 9919.04.50, 9919.04.57, 9919.04.67 (1 programs) ["kg","kg cmsc"]
1901906800 23.7¢/kg + 8.5% Free (BH,CL,JO,KR,OM,SG) See 9822.05.20 (P+) See 9822.06.10 (PE) See 9822.08.01 (CO) See 9822.09.17 (PA) See 9823.10.01-9823.10.45 (S+) See 9822.03.01 (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 1901.90?

Imports of Other 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 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?

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What products does HS 190190 cover?

This subheading covers "Other" preparations of flour, groats, meal, starch, and milk, not elsewhere specified or included within heading 1901. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes a wide array of food preparations derived from cereals, starches, or milk, which do not fit into more specific subheadings of 1901. For example, the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database indicate that this category encompasses items like certain types of infant foods, food preparations for dietary uses, and other composite food products where the primary ingredients are those listed in the heading but the final product's characteristics do not align with more detailed classifications.

What falls outside HS 190190?

The following products are excluded from HS 190190: preparations of flour, groats, meal, starch, or milk that are specifically classified under other subheadings of heading 1901, such as malt extract (1901.20) or mixes and doughs for the preparation of bread, cakes, biscuits, etc. (1901.20). Additionally, pure milk-based products (Chapter 04), confectionery (Chapter 17), or preparations containing a significant proportion of meat, fish, or crustaceans (Chapters 02, 03, 16) are not classified here. For instance, a ready-to-eat cereal bar with a high fruit content would likely be classified elsewhere based on its dominant character.

What are common classification mistakes for HS 190190?

A common error is misinterpreting the "Other" designation, leading to the incorrect classification of products that should fall under more specific subheadings within 1901 or even in other chapters. For instance, products that are primarily confectionery or contain significant amounts of meat or fish are often mistakenly placed here. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 3, which dictates how to classify composite goods or mixtures, is crucial. Failing to consider the essential character of the product can lead to misclassification, such as classifying a milk-based dessert powder with added fruit puree under 190190 when it might be more appropriately classified based on its dominant ingredient or intended use.

How should importers classify products under HS 190190?

The correct procedure for classifying products under HS 190190 involves a thorough analysis of the product's composition, intended use, and processing. Importers and customs brokers should consult the official WCO HS Nomenclature and the specific national tariff schedules, such as the USITC HTS or the UK Trade Tariff. Key considerations include identifying all ingredients and their respective percentages, determining the primary function of the product, and comparing these characteristics against the descriptions of all subheadings within heading 1901 and relevant chapters. If a product does not clearly fit into a more specific subheading, then 190190 becomes the appropriate classification, provided it meets the general criteria of the heading.

How is the duty calculated for products under HS 190190?

A shipment of 100 kilograms of a specialized milk-based infant formula powder, declared at a customs value of $500 USD, would attract a US duty. Assuming the Most Favored Nation (MFN) duty rate for this specific product under HTSUS 190190.90 is 6.5% ad valorem, the duty would be $32.50 USD (6.5% × $500 USD). This calculation is based on the declared customs value, as is typical for many products classified under this subheading in the USITC Harmonized Tariff Schedule. The specific rate can vary significantly based on the exact product and country of origin.

Which trade agreements reduce duties for HS 190190?

Several free trade agreements may reduce the applicable duty rate for HS 190190, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods may receive a duty rate of Free. For example, certain milk-based food preparations originating from Canada or Mexico could benefit from this preferential rate. Documentation required to claim this preference typically includes a valid USMCA certification of origin. Additionally, the Generalized System of Preferences (GSP) may offer reduced or free entry for eligible products from designated developing countries, often requiring a GSP Form A.

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Which HS Codes Are Related?

HS 190219 HS 090190 HS 190490 HS 010190 HS 190590 HS 200190

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 190190, and how do they vary by country?

HS code 190190, classified as 'Other' preparations of flour, groats, starches or malt extract, not elsewhere specified or included, has a wide range of duty rates depending on the importing country's tariff schedule and any applicable trade agreements. For example, the U.S. Most Favored Nation (MFN) rate is 5.10% ad valorem plus 18.00 EUR per 100 kg. The UK's standard rate can be 4.00% ad valorem plus 15.00 GBP per 100 kg. Preferential rates are often available under trade agreements, leading to reduced or free entry for goods originating from partner countries. For instance, specific rates are listed for preferential partners like BH, CL, JO, KR, MA, OM, P, PA, PE, SG, and others may have specific tariff provisions or exclusions. It is crucial to consult the specific tariff schedule of the destination country for the definitive rate applicable to your shipment.

How is the duty calculated for HS code 190190 when it involves both an ad valorem and a specific duty component?

When a duty rate for HS code 190190 includes both an ad valorem (percentage of value) and a specific duty (per unit of weight or quantity), the total duty is the sum of both components. For example, if a shipment of goods classified under 190190 has an MFN duty rate of 5.10% ad valorem + 18.00 EUR per 100 kg, and the shipment's value is 10,000 EUR with a net weight of 500 kg:

  1. Ad valorem duty: 5.10% of 10,000 EUR = 510 EUR.
  2. Specific duty: (18.00 EUR / 100 kg) * 500 kg = 90 EUR.

Total duty = 510 EUR + 90 EUR = 600 EUR. Importers and brokers must accurately declare both the value and the net weight to ensure correct duty calculation.

What are the key classification criteria to ensure goods are correctly classified under HS 190190 as 'Other'?

HS code 190190 is a residual category for preparations of flour, groats, starches, or malt extract that do not fit into more specific headings under Chapter 19 of the Harmonized System. Key classification criteria include:

  1. Base Ingredients: The product must be derived from flour, groats, starches, or malt extract.
  2. Processing: It involves some form of processing, such as mixing, cooking, or agglomeration.
  3. Exclusion: Crucially, the product must not be specifically classified elsewhere in Chapter 19 (e.g., pasta, bread, biscuits, malt extract itself, or infant foods). For instance, a product that is primarily a sweetener with a minor flour content would likely not fall under 1901. Conversely, a savory snack mix based on cereal flour and starches, not otherwise specified, would likely be classified here. Consult the Explanatory Notes to the Harmonized System for detailed guidance on exclusions and inclusions.
What documentation is typically required for importing goods under HS code 190190?

Standard import documentation is required for HS code 190190, which may include:

  1. Commercial Invoice: Detailing the value, quantity, and description of the goods.
  2. Packing List: Outlining the contents of each package.
  3. Bill of Lading or Air Waybill: As the transport document.
  4. Certificate of Origin: Especially if preferential duty rates are claimed under a trade agreement.
  5. Product Specifications/Formulation: May be requested by customs to verify classification, particularly for 'Other' categories, to ensure the product meets the definition and is not classifiable elsewhere.
  6. Import Licenses or Permits: Depending on the importing country's regulations for food products or specific ingredients.

Always verify the specific documentation requirements with the customs authority of the destination country.

How do trade agreements, such as those with Australia (AU) or the USMCA, impact the duty rates for HS code 190190?

Trade agreements can significantly reduce or eliminate import duties for goods classified under HS 190190. For example, the U.S. tariff schedule references specific provisions like 9822.04.25 for goods from Australia (AU), which may indicate preferential treatment or specific rules of origin. Similarly, agreements like the USMCA (United States-Mexico-Canada Agreement) allow for preferential duty rates, often resulting in duty-free entry, provided the goods meet the agreement's rules of origin criteria. To benefit from these agreements, importers must ensure they have a valid Certificate of Origin and that the goods are compliant with the specific rules of origin stipulated in the respective trade agreement. Failure to meet these requirements will result in the standard MFN or general tariff rate being applied.