HS 988010 Classified in Chapter 10
Quick Answer: Products classified under HS code 988010 are subject to specific tariff treatments as outlined in Chapter 10 of the respective customs tariff. According to CustomTariffs data, this code does not carry a standard ad valorem or specific duty rate across major jurisdictions like the UK or EU, as indicated by the absence of sample rates in their tariff schedules for this particular code. Instead, it signifies that the goods fall under the broad category of cereals, as defined in Chapter 10 of the Harmonized System (HS). Importers and customs brokers must consult the specific national tariff schedule where goods are being entered to determine the applicable duty rate, as these can vary significantly based on origin, trade agreements, and specific product subheadings within Chapter 10. This classification requires careful attention to the detailed product descriptions within Chapter 10 to ensure accurate declaration and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880100000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880100000 | — | — | — |
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.
How to Classify This HS Code?
What products does HS 988010 cover?
This subheading covers products classified in Chapter 10 of the Harmonized Commodity Description and Coding System (HS). Chapter 10 specifically pertains to "Cereals," encompassing grains such as wheat, maize (corn), rice, barley, oats, rye, and buckwheat. According to the World Customs Organization (WCO) HS nomenclature, these are typically unmilled or milled grains intended for consumption or further processing. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database provide detailed breakdowns within this chapter, specifying different forms and preparations of these cereals.
What falls outside HS 988010?
The following products are excluded from HS 988010, as they are classified under different chapters or subheadings. This includes products derived from cereals but further processed, such as flours, meals, starches, and malt (typically Chapter 11), as well as prepared foods containing cereals (often Chapter 19 or 21). For instance, breakfast cereals, pasta, and baked goods, even if primarily made from Chapter 10 cereals, are classified elsewhere. Similarly, seeds for sowing are usually found in Chapter 12.
What are common classification mistakes for HS 988010?
A common error is misclassifying processed cereal products as raw cereals. For example, rice flour, which is a product of milling, is classified under Chapter 11, not Chapter 10, according to General Rule of Interpretation (GRI) 1 of the HS. Importers may also incorrectly classify mixed cereal products; the classification should generally be based on the predominant cereal by weight or value, or by specific provisions for mixtures if applicable, as outlined in GRI 3.
How should importers classify products under HS 988010?
The correct procedure for classifying products under HS 988010 involves consulting the official HS nomenclature and the specific national tariff schedules. Importers and customs brokers must first identify the precise nature of the imported cereal, noting whether it is unmilled, milled, or otherwise processed. Cross-referencing with the WCO Explanatory Notes and the relevant sections of the USITC HTS or EU TARIC is crucial to ensure accurate placement within Chapter 10 or to identify if the product falls under a different chapter altogether.
How is the duty calculated for products under HS 988010?
A shipment of 1,000 kilograms of unmilled durum wheat, declared at a customs value of $400 USD, would attract a US duty of $12 USD. This is calculated using the Most Favored Nation (MFN) duty rate of 1.2% ad valorem, applied to the declared value ($400 USD × 0.012 = $4.80 USD), and a specific duty of $0.007 per kilogram ($0.007/kg × 1,000 kg = $7.00 USD). The total duty is the higher of the two, which is $7.00 USD. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for HS code 1001.99.0000.
Which trade agreements reduce duties for HS 988010?
Several free trade agreements may reduce the applicable duty rate for HS 988010, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada and Mexico can enter the United States duty-free. For example, Canadian barley would benefit from a 0% duty rate. To claim this preference, a valid Certificate of Origin or a self-certified origin statement meeting USMCA requirements must be provided to customs authorities in the importing country. Other agreements may also offer preferential rates depending on the origin country.
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FAQ
What are the typical duty rates associated with HS code 988010, classified under Chapter 10?
HS code 988010 is a special code used in certain jurisdictions, such as the United States, to denote goods classified within Chapter 10 of the Harmonized Tariff Schedule (HTS). Chapter 10 covers 'Cereals'. The specific duty rates for goods falling under this classification will vary significantly based on the country of origin, the specific type of cereal, and any applicable trade agreements. For instance, under the US HTS, most basic cereals like wheat or rice may have a 0% duty rate under the Most Favored Nation (MFN) tariff, but processed goods or those from countries without preferential trade agreements could face higher rates. It is crucial to consult the specific tariff schedule of the importing country for the exact duty applicable to the particular commodity.
How are goods classified under HS code 988010, which signifies 'Classified in Chapter 10'?
HS code 988010 itself does not represent a specific product but rather a directive that the actual classification of the imported good falls within Chapter 10 of the Harmonized Tariff Schedule (HTS). Chapter 10 is dedicated to 'Cereals'. Classification within this chapter is determined by the nature of the product itself. For example, unmilled wheat is classified under a specific subheading within Chapter 10, while unmilled rice or maize would have their own distinct subheadings. Importers and customs brokers must identify the precise commodity and then locate its corresponding subheading within Chapter 10 of the relevant country's HTS. The WCO's Explanatory Notes and national tariff rulings are essential resources for accurate classification.
What documentation is typically required for imports classified under HS code 988010 (Chapter 10 cereals)?
For imports classified under HS code 988010, which directs classification to Chapter 10 (Cereals), standard import documentation is required, often with specific considerations for agricultural products. This typically includes a commercial invoice, packing list, bill of lading or air waybill, and a certificate of origin. Depending on the specific cereal and the importing country's regulations, additional documents may be necessary. These can include phytosanitary certificates to ensure the goods are free from pests and diseases, import permits issued by agricultural authorities, and certificates of analysis to verify quality and compliance with food safety standards. For example, importing wheat may require a phytosanitary certificate from the exporting country's plant protection organization.
How is the duty calculated for a cereal product classified under HS 988010, using a hypothetical example?
The duty calculation for a cereal product classified under HS 988010 depends on the specific subheading within Chapter 10 and the applicable duty rate. Let's assume a hypothetical scenario where a shipment of 1,000 kilograms of a specific type of barley (classified under a subheading within Chapter 10) is imported into the United States. If the MFN duty rate for this specific barley is 0.5% ad valorem, and the declared value of the shipment is $500 USD, the duty calculation would be: Duty = Value × Duty Rate. In this case, Duty = $500 USD × 0.005 = $2.50 USD. If there were a specific duty component (e.g., per kilogram), the calculation would involve that rate multiplied by the quantity. Always verify the exact duty rate structure (ad valorem, specific, or compound) from the official tariff schedule.
Which common trade agreements might offer preferential duty rates for goods classified under HS code 988010 (Chapter 10 cereals)?
The applicability of preferential duty rates for goods classified under HS code 988010 (Chapter 10 cereals) is determined by specific trade agreements between the importing and exporting countries. For example, goods originating from Canada or Mexico and imported into the United States may benefit from preferential rates under the United States-Mexico-Canada Agreement (USMCA), provided they meet the rules of origin. Similarly, cereals imported into the European Union from countries with an Economic Partnership Agreement (EPA) or a Free Trade Agreement (FTA) might receive reduced or eliminated duties. Importers must consult the relevant trade agreement text and the importing country's tariff schedule, often referencing specific preferential tariff codes, to determine eligibility and claim preferential treatment.