HS 988011 Classified in Chapter 11
Quick Answer: Products classified under HS code 988011 enter the UK at N/A and the EU at N/A. This code is a placeholder, indicating that the actual classification resides within Chapter 11 of the Harmonized System. Chapter 11 broadly covers "Products of the milling industry; malt and starches; gluten; inulin; wheat gluten." This includes items such as flours, groats, pellets, and other processed grains. Importers and customs brokers must consult the specific subheadings within Chapter 11 for accurate duty rates and any applicable trade regulations. CustomTariffs aggregates this detailed tariff information across various jurisdictions.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880110000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880110000 | — | — | — |
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 988011 cover?
This subheading covers products classified within Chapter 11 of the Harmonized Commodity Description and Coding System (HS). Chapter 11 specifically pertains to "Products of the milling industry; malt and starches; gluten; inulin; wheat gluten." This includes items such as flours, meals, and pellets of cereals, of leguminous plants, and of fruits or vegetables, as well as starches, inulin, and wheat gluten, as detailed in the WCO HS Nomenclature and further elaborated in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database.
What falls outside HS 988011?
The following products are excluded from HS 988011, even if they originate from Chapter 11 processes. These include, but are not limited to, prepared flours, meals, and powders of fish, crustaceans, mollusks, or other aquatic invertebrates (classified elsewhere), as well as certain processed goods like pasta or bread which are typically classified under Chapter 19. Products that have undergone significant further processing beyond the scope of Chapter 11, such as baked goods or ready-to-eat meals, will not fall under this subheading.
What are common classification mistakes for HS 988011?
A common error is misinterpreting the level of processing. For instance, classifying a pre-mixed baking ingredient that includes leavening agents or other additives under HS 988011, when it should be classified under Chapter 19 or 21 due to further preparation. Adherence to General Interpretative Rule 3(b) for mixtures and composite goods is crucial, ensuring the essential character of the product, as defined by Chapter 11, is maintained for correct classification.
How should importers classify products under HS 988011?
The correct procedure for classifying products under HS 988011 involves a thorough examination of the product's composition and the processes it has undergone. Importers and customs brokers must consult the WCO HS Explanatory Notes and the specific national tariff schedule (e.g., USITC HTS, EU TARIC) to ensure the product aligns with the definitions in Chapter 11. This includes verifying that the product is indeed a flour, meal, starch, or gluten and has not been significantly transformed into a finished good.
How is the duty calculated for products under HS 988011?
A 1000 kg shipment of durum wheat flour, declared at a customs value of $800 USD, would attract a US duty of $120.00. This is calculated using the Most Favored Nation (MFN) duty rate of 12% ad valorem, applied to the declared value ($800 USD × 0.12 = $96.00), plus a specific duty of $0.03 per kilogram ($0.03/kg × 1000 kg = $30.00), totaling $126.00. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for subheading 1101.00.0000.
Which trade agreements reduce duties for HS 988011?
Several free trade agreements may reduce the applicable duty rate for HS 988011, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada and Mexico can benefit from a duty rate of Free. To claim this preference, a valid USMCA certification of origin, completed by the exporter or producer, is required. Other agreements might offer reduced rates depending on the origin of the goods and specific product eligibility criteria.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What does HS code 988011, 'Classified in Chapter 11', signify for import duties?
HS code 988011 is a special tariff provision, often used in specific trade agreements or for temporary tariff measures, indicating that the goods are to be classified under Chapter 11 of the Harmonized System (HS). Chapter 11 covers 'Products of the milling industry; malt and starches; gluten; inulin'. The actual duty rate will depend on the specific product within Chapter 11 and the importing country's tariff schedule. For example, under the US tariff schedule, goods classified in Chapter 11 might have a Most Favored Nation (MFN) duty rate of 0% ad valorem for certain flours, while others could be higher. Importers must consult the specific tariff schedule of the destination country for precise rates.
How are preferential duty rates applied to goods classified under HS 988011?
Preferential duty rates for goods classified under HS 988011 are determined by trade agreements between the importing country and the exporting country. For instance, if a product falling under Chapter 11 is eligible for preferential treatment under the USMCA (United States-Mexico-Canada Agreement), the duty rate could be reduced to 0% or a lower percentage than the MFN rate, provided that the goods meet the rules of origin stipulated in the agreement. Importers must obtain a Certificate of Origin from the exporter to claim these preferential rates.
What documentation is typically required for goods classified under HS 988011?
Beyond standard import documentation such as a commercial invoice, packing list, and bill of lading, specific documentation for goods classified under HS 988011 will depend on the nature of the product within Chapter 11. For example, imports of certain grains or flours might require phytosanitary certificates to ensure they meet agricultural and health standards. If claiming preferential treatment, a Certificate of Origin is mandatory. Always verify the specific documentation requirements with the customs authority of the importing country.
Can you provide a concrete example of how duty is calculated for a product classified under HS 988011?
Certainly. Let's assume a product classified under HS 988011 (indicating Chapter 11) is a specific type of wheat flour with an MFN duty rate of 2% ad valorem in the importing country. If an importer brings in 10,000 kilograms of this flour with a declared value of $5,000 USD, the duty calculation would be as follows: The ad valorem duty is calculated on the value of the goods. Duty = 2% of $5,000 USD = $100 USD. If there were also a specific duty component, for example, $0.10 per kilogram, the specific duty would be 10,000 kg * $0.10/kg = $1,000 USD. The total duty would be the higher of the two (or a combination, depending on the tariff structure), in this case, likely $1,000 USD if the specific duty is higher. Always check if the duty is ad valorem, specific, or a combination.
What are the key classification criteria for goods falling under HS 988011 (Chapter 11)?
The classification criteria for goods under HS 988011, which directs to Chapter 11, are based on the primary processing method and the resulting product. Chapter 11 covers 'Products of the milling industry; malt and starches; gluten; inulin'. This includes cereals (like wheat, maize, rice) that have undergone milling to produce flour, groats, or meal (HS 1101-1104). It also covers malt and starches (like corn starch, potato starch) derived from cereals or roots (HS 1108), and gluten (HS 1109). The key is whether the product is a direct result of milling, malting, or starch extraction from specified raw materials.