HTS Chapter 10: Cereals

HTS Chapter 10 covers cereals and cereal grains in their primary forms. Representative headings include wheat and meslin, rye, barley, oats, corn (maize), rice, grain sorghum, buckwheat, millet, canary seed, and other cereals such as wild rice. The correct classification can depend on the product’s physical form and degree of processing, so a retail food product, prepared grain product, flour, or cereal-based preparation may belong elsewhere rather than in Chapter 10.

The HTS is read from general to specific: a chapter groups related goods, a heading identifies the main product category, a subheading adds detail, and the complete 10-digit HTS code provides the reporting-level classification used for entry. Start with the grain’s identity and condition, then compare the heading and subheading descriptions, including legal notes and any relevant exclusions. Confirm the final code against the current official HTS and, when the facts are unclear, obtain customs-broker or classification-specialist advice.

What to check

• Identify the actual material and physical form: whole, hulled, polished, milled, broken, rolled, or otherwise processed grain may be treated differently.
• Check the product’s composition and intended use, but do not assume use controls classification; the tariff wording and legal notes generally come first.
• Review Chapter 10 notes and nearby chapters for exclusions covering flour, meal, prepared foods, seed, animal feed, or other specially described products.
• Read every subheading level and the statistical suffix before selecting the 10-digit code; do not stop at the four-digit heading.
• Check current Chapter 99 provisions and any applicable additional duties, exclusions, quotas, or entry requirements separately from the Chapter 10 classification.