HS 190410 Prepared foods obtained by the swelling or roasting of cereals or cereal products
Quick Answer: Breakfast cereals obtained by the swelling or roasting of cereals or cereal products, such as puffed rice or roasted corn flakes, imported under HS 190410 enter the US at 1.1% ad valorem, the EU at 3.80% ad valorem + 20.00 EUR per 100 kg, and the UK at 2.00% ad valorem + 16.00 GBP per 100 kg. These rates are subject to specific preferential agreements and further subheadings. Importers should consult the full tariff schedules for precise application. CustomTariffs aggregates this data, highlighting the importance of verifying specific rates based on origin and product formulation before shipment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1904100000 | — | — | — |
| 1904101000 | 2.00 % + 16.00 GBP / 100 kg | — | — |
| 1904103000 | 4.00 % + 38.00 GBP / 100 kg | — | — |
| 1904109000 | 4.00 % + 28.00 GBP / 100 kg | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1904100000 | — | — | — |
| 1904101000 | 3.80 % + 20.00 EUR / 100 kg | — | — |
| 1904103000 | 5.10 % + 46.00 EUR / 100 kg | — | — |
| 1904109000 | 5.10 % + 33.60 EUR / 100 kg | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 19041000 | 1.1% | Free (17 programs) | — |
| 1904100040 | — | — | ["kg"] |
| 1904100080 | — | — | ["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 1904.10?
Imports of Prepared foods obtained by the swelling or roasting of cereals or cereal products 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 to Classify This HS Code?
What products does HS 190410 cover?
This subheading covers prepared foods obtained by the direct process of swelling or roasting of cereals or cereal products, such as puffed rice, puffed wheat, or roasted corn flakes. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, these products undergo a thermal process that expands the grain structure. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this category includes ready-to-eat breakfast cereals derived from grains like maize, wheat, rice, or oats, provided they are prepared through swelling or roasting.
What falls outside HS 190410?
The following products are excluded from HS 190410: cereal flours, groats, meals, and pellets not otherwise specified, which are classified under other headings in Chapter 11. Also excluded are products where the cereal has been cooked or otherwise prepared in a manner not involving direct swelling or roasting, such as extruded snacks or cereal bars with significant additions of other ingredients. For instance, cereal-based snack foods with added cheese or chocolate are typically classified elsewhere based on their predominant characteristic.
What are common classification mistakes for HS 190410?
A common error is misclassifying products that have undergone additional processing beyond simple swelling or roasting. For example, if cereals are coated with sugar or other flavorings after the swelling process, and these additions constitute a significant part of the product's character, it may fall under a different heading, such as 2106 for food preparations not elsewhere specified. Adherence to General Rule of Interpretation (GRI) 3(b) for composite goods is crucial when multiple components are present.
How should importers classify products under HS 190410?
The correct procedure for classifying products under HS 190410 involves a thorough examination of the manufacturing process and the final product's composition. Importers and customs brokers must verify that the cereal product has been prepared specifically by swelling or roasting. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and referencing the WCO Explanatory Notes is essential to ensure accurate classification and avoid potential penalties.
How is the duty calculated for products under HS 190410?
A 500-gram package of Kellogg's Corn Flakes, declared at a customs value of $2.50 USD, would attract a US duty of $0.19. This is calculated using the Most Favored Nation (MFN) duty rate of 3.8% ad valorem, applied to the customs value. The calculation is: 3.8% × $2.50 = $0.095. However, if the product were subject to a specific duty, for example, $0.038 per kilogram, the duty would be $0.038/kg × 0.5 kg = $0.019. The USITC Harmonized Tariff Schedule specifies the applicable duty rates.
Which trade agreements reduce duties for HS 190410?
Several free trade agreements may reduce the applicable duty rate for HS 190410, 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 certain developing countries. To claim these preferences, importers typically need to provide a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries.
Which HS Codes Are Related?
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 190410 (Prepared foods obtained by the swelling or roasting of cereals or cereal products)?
Import duty rates for HS code 190410 vary significantly by country and trade agreement. For example, the United States applies a Most Favored Nation (MFN) rate of 1.1%. The United Kingdom's duty can be around 2.00% ad valorem plus a specific duty, such as 16.00 GBP per 100 kg. The European Union's rates can range from 3.80% ad valorem plus 20.00 EUR per 100 kg, depending on the specific product and origin. It is crucial to consult the specific tariff schedule of the importing country for the exact rates applicable to your shipment. For preferential rates, check agreements like the USMCA, CPTPP, or EU trade deals.
How is the import duty for HS 190410 calculated, considering both ad valorem and specific duties?
Many countries apply a combination of ad valorem (based on value) and specific duties (based on quantity) for HS code 190410. For instance, if a shipment of puffed rice cereal (classified under 190410) has a declared value of $10,000 USD and a net weight of 500 kg, and the applicable duty rate is 2.00% ad valorem + 16.00 GBP / 100 kg (hypothetical UK rate for illustration): The ad valorem duty would be 2.00% of $10,000 USD = $200 USD. The specific duty would be (500 kg / 100 kg) * 16.00 GBP = 80.00 GBP. The total duty would be the sum of these two components, converted to the same currency. Always verify the exact calculation method and currency conversion rules with the importing country's customs authority.
What are the key classification criteria for products under HS code 190410?
HS code 190410 covers 'Prepared foods obtained by the swelling or roasting of cereals or cereal products'. The key criteria are that the product must be derived from cereals (like wheat, rice, maize, oats) and undergo a process of 'swelling' (e.g., puffing through heat and pressure, like puffed rice or corn flakes) or 'roasting'. This distinguishes them from simple cereal flours, flakes, or grains. Products like breakfast cereals, puffed snacks made from cereals, and roasted grain preparations fall under this heading, provided they are ready for consumption or require minimal preparation. Exclusions typically include cereal flours, meals, and products where cereal is merely an ingredient and not the primary characteristic modified by swelling or roasting.
What documentation is typically required for importing goods classified under HS code 190410?
For HS code 190410, standard import documentation includes a commercial invoice detailing the product, quantity, value, and origin; a packing list; and a bill of lading or air waybill. Depending on the importing country and the specific product, you may also need a certificate of origin to claim preferential duty rates under trade agreements. Food products may require health certificates or phytosanitary certificates to ensure compliance with food safety regulations. Importers should always verify specific documentation requirements with the customs authority of the destination country to avoid delays or penalties.
Which trade agreements commonly offer preferential duty rates for HS code 190410?
Several trade agreements can provide preferential duty rates for HS code 190410. For example, goods originating from countries party to the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may benefit from reduced duties when imported into member countries. Similarly, products from countries with Free Trade Agreements (FTAs) with the US, EU, or UK might qualify. Examples include the USMCA (United States-Mexico-Canada Agreement) and various EU bilateral FTAs. To utilize these preferences, importers must ensure the goods meet the rules of origin specified in the relevant trade agreement and possess the necessary proof of origin, such as a certificate of origin.