HS 190490 Other
Quick Answer: Cereals and cereal preparations, not elsewhere specified, imported under HS 190490 enter the UK at 8.00% + 38.00 GBP/100kg, the EU at 8.30% + 46.00 EUR/100kg, and the US at 14% (MFN). This category encompasses products derived from cereals, such as puffed, flaked, or roasted grains, that do not fit into more specific headings within Chapter 19. It can include items like cereal-based snacks or ingredients for further processing. Importers should be aware of the mixed ad valorem and specific duty structures in the UK and EU, which can significantly impact landed costs. According to CustomTariffs data, the US offers preferential rates for certain trading partners.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1904900000 | — | — | — |
| 1904901000 | 8.00 % + 38.00 GBP / 100 kg | — | — |
| 1904908000 | 8.00 % + 21.00 GBP / 100 kg | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 1904900000 | — | — | — |
| 1904901000 | 8.30 % + 46.00 EUR / 100 kg | — | — |
| 1904908000 | 8.30 % + 25.70 EUR / 100 kg | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 19049001 | 14% | Free (17 programs) | — |
| 1904900120 | — | — | ["kg"] |
| 1904900140 | — | — | ["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 1904.90?
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 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 Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 190490 cover?
This subheading covers "Other" products of heading 1904, which pertains to foodstuffs obtained by the roasting or 'puffing' of cereals or cereals in grain form (other than corn) or by the expansion of cereals or cereal products. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC, this includes items such as puffed rice cakes, expanded corn snacks not specifically covered elsewhere in heading 1904, and other cereal-based products that have undergone expansion or puffing processes but do not fit into more specific subheadings within 1904. The key characteristic is the expansion of the cereal grain.
What falls outside HS 190490?
The following products are excluded from HS 190490: breakfast cereals of heading 1904.10 (e.g., corn flakes, puffed wheat), malt extract of heading 1901.20, and prepared foods of heading 1904.20 (e.g., cereal bars containing fruit or nuts). Also excluded are simple roasted or puffed cereals that are not further processed into distinct food preparations, as well as confectionery items where the cereal component is secondary to sugar or other ingredients. For instance, a simple bag of puffed rice intended for further processing would not fall here, nor would a chocolate bar with puffed rice inclusions.
What are common classification mistakes for HS 190490?
A common error is misclassifying products that have undergone expansion but are primarily composed of ingredients other than cereals, or where the cereal is not the main component. For example, a snack bar with a significant proportion of nuts, dried fruit, or chocolate, even if it contains puffed rice, might be classified under heading 2008 or 2106 depending on its primary characteristics and composition, rather than 1904. Adherence to General Rule of Interpretation (GRI) 3(b) for mixtures and composite goods is crucial, requiring classification based on the essential character of the product.
How should importers classify products under HS 190490?
The correct procedure for classifying products under HS 190490 involves a thorough examination of the product's composition, manufacturing process, and intended use. Importers and customs brokers must consult the WCO Harmonized System Explanatory Notes and the specific tariff schedule of the importing country, such as the USITC HTS or the EU TARIC. Key considerations include whether the product is derived from the expansion of cereals and if it is not specifically enumerated in more precise subheadings within heading 1904. A detailed product description and ingredient list are essential for accurate determination.
How is the duty calculated for products under HS 190490?
A shipment of 100 kilograms of puffed rice cakes, declared at a customs value of $500 USD, would attract a US duty of $50.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the customs value: 10% of $500 USD = $50.00. This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 1904.90.00. Note that other duty rates may apply depending on the country of origin and applicable trade agreements.
Which trade agreements reduce duties for HS 190490?
Several free trade agreements may reduce the applicable duty rate for HS 190490, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods may be eligible for a duty rate of Free. The top origin countries benefiting from such preferential rates would typically be Canada and Mexico. To claim this preference, a valid Certificate of Origin or a compliant origin statement on the invoice, as specified by USMCA regulations, is required for customs clearance. Other agreements may also offer reduced rates for specific countries.
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FAQ
What are the typical import duty rates for HS code 190490 (Other preparations of cereals, flour, starch or milk, n.e.s.) in major markets?
Import duty rates for HS code 190490 vary significantly by country. For example, in the United States, the Most Favored Nation (MFN) rate is 14%. In the European Union, rates can range from 8.30% + 46.00 EUR/100 kg to 8.30% + 25.70 EUR/100 kg, depending on the specific product. The United Kingdom's rates are also variable, such as 8.00% + 38.00 GBP/100 kg or 8.00% + 21.00 GBP/100 kg. Many countries also offer preferential duty rates under trade agreements. For instance, the USITC (United States International Trade Commission) and EU TARIC databases provide detailed breakdowns for specific countries and preferential schemes.
How is the duty calculated for HS code 190490 when it involves a combination of ad valorem and specific duties?
Many countries apply a combination of ad valorem (percentage of value) and specific (per unit weight or quantity) duties for HS code 190490. For example, if a product falls under a rate of '8.30% + 46.00 EUR/100 kg' in the EU, the total duty would be the sum of these two components. Let's say you import 500 kg of goods valued at 1,000 EUR. The ad valorem portion would be 8.30% of 1,000 EUR, which is 83 EUR. The specific portion would be (500 kg / 100 kg) * 46.00 EUR = 5 * 46.00 EUR = 230 EUR. The total duty would be 83 EUR + 230 EUR = 313 EUR. Importers and customs brokers must consult the specific tariff schedule of the importing country for precise calculation methods.
What are the common trade agreements that provide preferential duty rates for HS code 190490?
Several trade agreements can offer reduced or free import duties for goods classified under HS code 190490. For example, goods originating from countries like Australia (AU), Canada (CA), Chile (CL), South Korea (KR), Mexico (MX), and Singapore (SG) may benefit from preferential rates under agreements such as the USMCA (United States-Mexico-Canada Agreement) or bilateral free trade agreements. The UK also has numerous trade agreements offering reduced duties. Importers must ensure they meet the rules of origin requirements stipulated in each trade agreement and possess the necessary proof of origin documentation, such as a certificate of origin, to claim these preferential rates. Checking the official tariff databases (e.g., UK Trade Tariff, USITC) is crucial for identifying applicable preferential rates.
What documentation is typically required for importing goods under HS code 190490?
Standard import documentation for HS code 190490 generally includes a commercial invoice, packing list, and 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 duty rates under a trade agreement, or specific health and safety certificates if the product is intended for human consumption and falls under food regulations. For example, if claiming a preferential rate under the USMCA, a valid declaration of origin is mandatory. Customs brokers should verify the exact requirements with the customs authority of the destination country to avoid delays and penalties.
How do I determine if my product, which is a processed cereal-based item, should be classified under HS code 190490 ('Other') versus a more specific heading?
HS code 190490 is a residual category for 'Other preparations of cereals, flour, starch or milk, n.e.s.' (not elsewhere specified). This means it's used when a product doesn't fit into more specific headings within Chapter 19 of the Harmonized System. For example, if your product is a ready-to-eat cereal (like flakes or puffed grains) that has undergone significant processing, it might fall under 1904.10. If it's a cereal flour or meal that has been roasted or pre-cooked, it might be classified elsewhere. HS code 190490 is typically for composite preparations or items where the cereal component is not the sole or primary defining characteristic, or where other ingredients (like milk or fruit) are present in a way that doesn't warrant classification under other chapters. Always consult the Explanatory Notes to the Harmonized System and the specific tariff rulings or classification guidance provided by the customs authority of the importing country (e.g., WCO, USITC, EU TARIC) to ensure accurate classification.