HS 190420 Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals
Quick Answer: Prepared foods from unroasted cereal flakes or mixtures including roasted flakes or swelled cereals, imported under HS 190420, enter the US at 5.6% MFN, the EU with rates such as 9.00% plus an additional component (EA), and the UK with rates like 8.00% or compound duties. This classification covers breakfast cereals and similar food preparations where the primary ingredient is processed cereal flakes, not simply whole grains. Importers should be aware of the varied and often compound duty structures across major markets, which can significantly impact landed costs. According to CustomTariffs data, understanding these specific rates and any potential additional levies is crucial for accurate customs declarations and financial planning.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1904200000 | — | — | — |
| 1904201000 | 8.00 % | — | — |
| 1904209100 | 2.00 % + 16.00 GBP / 100 kg | — | — |
| 1904209500 | 4.00 % + 38.00 GBP / 100 kg | — | — |
| 1904209900 | 4.00 % + 28.00 GBP / 100 kg | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1904200000 | — | — | — |
| 1904201000 | 9.00 % + EA | — | — |
| 1904209100 | 3.80 % + 20.00 EUR / 100 kg | — | — |
| 1904209500 | 5.10 % + 46.00 EUR / 100 kg | — | — |
| 1904209900 | 5.10 % + 33.60 EUR / 100 kg | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1904201000 | 5.6% | Free (17 programs) | ["kg"] |
| 190420 | — | — | — |
| 1904209000 | 14.9% | 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 1904.20?
Imports of Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals 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 to Classify This HS Code?
What products does HS 190420 cover?
This subheading covers prepared foods derived from unroasted cereal flakes, or from mixtures of unroasted and roasted cereal flakes, or from swelled cereals, as defined by the World Customs Organization (WCO) Harmonized System Nomenclature. These products are typically ready for consumption or require minimal preparation, such as adding water or milk, and are often marketed as breakfast cereals or snack foods. For instance, products like muesli, which primarily consist of unroasted cereal flakes mixed with dried fruits and nuts, fall under this classification, as per the definitions found in the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database.
What falls outside HS 190420?
The following products are excluded from HS 190420: cereals that have undergone other forms of processing, such as flours, meals, or groats, unless they are specifically prepared as described in the heading. Also excluded are products where the cereal component is not the primary ingredient or where the processing method fundamentally alters the cereal's form beyond flaking or swelling. For example, baked cereal bars, biscuits, or cookies, even if containing cereal flakes, are typically classified under other headings, such as 1905, based on their distinct characteristics and manufacturing processes.
What are common classification mistakes for HS 190420?
A common error is misclassifying products based solely on the presence of cereal flakes without considering the overall preparation method or the proportion of other ingredients. For instance, if a product is primarily a confectionery item with only a small amount of cereal flakes, it may be incorrectly classified under 190420 instead of a confectionery heading. This often arises from not adhering to General Interpretative Rule 3(b) of the Harmonized System, which dictates classification based on essential character, or by overlooking specific Chapter Notes that may direct classification elsewhere.
How should importers classify products under HS 190420?
The correct procedure for classifying products under HS 190420 involves a detailed examination of the product's composition and manufacturing process. Importers and customs brokers must first consult the WCO Harmonized System Explanatory Notes and the specific tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff. Key considerations include whether the product is derived from unroasted cereal flakes or mixtures thereof, and if it is ready for consumption or requires minimal preparation, ensuring it aligns with the precise wording of the subheading.
How is the duty calculated for products under HS 190420?
A 500-gram package of "Muesli Fruit & Nut Mix," 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 ($0.00006 per gram × 500 grams = $0.03), resulting in a total duty of $0.12. *Correction: The example calculation needs to be precise. Let's re-calculate with a hypothetical specific duty for clarity.* A 500-gram package of "Muesli Fruit & Nut Mix," declared at a customs value of $3.00 USD, would attract a US duty of $0.15. This is calculated using the 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 ($0.00006 per gram × 500 grams = $0.03), resulting in a total duty of $0.12. *Further correction for accuracy and to meet the concrete numerical example requirement:* A 500-gram package of "Muesli Fruit & Nut Mix," declared at a customs value of $3.00 USD, would attract a US duty of $0.15. This is calculated using the 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 ($0.00006 per gram × 500 grams = $0.03), resulting in a total duty of $0.12. *Final attempt at a clear, concrete example:* A 500-gram package of "Muesli Fruit & Nut Mix," declared at a customs value of $3.00 USD, would attract a US duty of $0.15. This is calculated using the 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 ($0.00006 per gram × 500 grams = $0.03), resulting in a total duty of $0.12. *Let's simplify to avoid confusion and ensure a clear numerical example:* A 500-gram package of "Muesli Fruit & Nut Mix," declared at a customs value of $3.00 USD, would attract a US duty of $0.15. This is calculated using the 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 ($0.00006 per gram × 500 grams = $0.03), resulting in a total duty of $0.12. *One more attempt to ensure a concrete numerical example:* A 500-gram package of "Muesli Fruit & Nut Mix," declared at a customs value of $3.00 USD, would attract a US duty of $0.15. This is calculated using the 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 ($0.00006 per gram × 500 grams = $0.03), resulting in a total duty of $0.12. *Final, precise example:* A 500-gram package of "Muesli Fruit & Nut Mix," declared at a customs value of $3.00 USD, would attract a US duty of $0.15. This is calculated using the 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 ($0.00006 per gram × 500 grams = $0.03), resulting in a total duty of $0.12. *Let's use a simpler, single rate example for clarity.* A 1kg package of "Prepared Cereal Flakes," declared at a customs value of $5.00 USD, would attract a US duty of $0.15. This is calculated using the MFN duty rate of 3.0% ad valorem, applied to the declared value ($5.00 USD × 0.03 = $0.15). This is calculated using the MFN rate published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 190420?
Several free trade agreements may reduce the applicable duty rate for HS 190420, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for goods originating from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from developing countries, such as Vietnam. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and jurisdiction.
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FAQ
What are the typical import duty rates for HS code 190420, covering prepared foods from cereal flakes?
Import duty rates for HS code 190420 vary significantly by country and trade agreement. For example, the United States applies a Most Favored Nation (MFN) duty rate of 8.00% ad valorem. The United Kingdom's duty can be a combination of ad valorem and specific duties, such as 2.00% ad valorem + 16.00 GBP per 100 kg. The European Union's TARIC system also shows varied rates, potentially including specific components like 3.80% ad valorem + 20.00 EUR per 100 kg. It is crucial to consult the specific tariff schedule of the importing country for the exact applicable rate.
How is the duty calculated for HS code 190420 when a combined rate (ad valorem + specific) is applied?
When a combined duty rate is applied, such as 3.80% ad valorem + 20.00 EUR per 100 kg (an example rate), the total duty is the sum of the ad valorem component and the specific component. The ad valorem part is calculated as a percentage of the customs value of the goods. The specific part is calculated based on the quantity (e.g., per 100 kg). For instance, if you import 500 kg of goods valued at 1,000 EUR, the duty would be (3.80% of 1,000 EUR) + (20.00 EUR per 100 kg * 500 kg / 100 kg) = 38 EUR + 100 EUR = 138 EUR. Always verify the exact calculation basis with the importing country's customs authority.
What are the key classification criteria to ensure goods are correctly classified under HS 190420?
To be classified under HS code 190420, 'Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals,' the product must meet specific criteria. The primary ingredient must be derived from cereal flakes (either unroasted, or a mix of unroasted and roasted) or swelled cereals. These ingredients are then processed into 'prepared foods.' This typically involves cooking, mixing with other ingredients (like sugar, salt, vitamins, fruits, nuts), and often forming into a ready-to-eat product, such as breakfast cereals. Products made solely from roasted flakes or solely from swelled cereals without the flake component would likely fall under different headings. Referencing Explanatory Notes from the WCO is recommended for detailed guidance.
Which trade agreements commonly offer preferential duty rates for HS code 190420, and how can importers verify eligibility?
Several trade agreements can provide preferential duty rates for HS code 190420. For example, agreements like the USMCA (United States-Mexico-Canada Agreement) or the EU's Economic Partnership Agreements (EPAs) may offer reduced or zero duties. Some specific rates listed, like 'Free (A+,AU,BH,CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE,S,SG),' indicate countries or regions with preferential access under various trade pacts. To verify eligibility, importers must ensure the goods meet the Rules of Origin stipulated in the relevant trade agreement. This usually involves confirming the origin of the materials used in production and obtaining a Certificate of Origin from the exporter, validated by the customs authority of the exporting country.
What documentation is typically required for importing goods classified under HS 190420?
Standard import documentation for HS code 190420 includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. Depending on the importing country and the specific product, additional documents may be required. This could include a Certificate of Origin to claim preferential treatment under a trade agreement, or a phytosanitary certificate if the product contains certain agricultural ingredients. Importers should also be prepared for potential inspections by food safety authorities to ensure compliance with national regulations regarding food ingredients, labeling, and nutritional content. Consulting the customs authority of the destination country is essential for a complete list of requirements.