Cereal grains otherwise worked — HTS 1104
Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground
Chapter 11 › Heading 1104
2026 HTS Rev 19 Synced Rules verified Operational
Written to help non-specialists understand this page. Rates, dates, and legal facts come from the official records above and on the linked source.
HTS heading 1104 is a broad product category for cereal grains that have been further worked after harvesting, such as by removing the hull, rolling, flaking, pearling, slicing, or kibbling. It also covers cereal germ when it is whole, rolled, flaked, or ground. Rice is excluded because it is classified under heading 1006 instead.
The four-digit heading is only the starting point. To reach the correct 8-digit HTSUS code, identify the cereal involved—such as wheat, oats, corn, barley, or another grain—and then match the product’s form and processing method to the more specific subheading. Review the complete product description, including whether it is grain or germ, and confirm the result against the current HTSUS and any applicable customs guidance. Borderline classifications may require a customs broker or binding ruling.
What to check
- Confirm the product is a cereal grain or cereal germ and is not rice covered by heading 1006.
- Identify the underlying cereal by material or type before choosing the 8-digit subheading.
- Document the processing method, such as hulled, rolled, flaked, pearled, sliced, kibbled, or ground.
- Check whether the product is whole grain, a processed grain product, or cereal germ, because these can lead to different subheadings.
- Compare the full product specifications and supporting documents with the current HTSUS; seek broker advice for unusual or combined products.
HTS heading 1104 summary
Cereal grains otherwise worked is a 4-digit product category containing 4 published product-code lines in this snapshot. A heading does not carry one universal duty rate; classification must be narrowed to the line matching the product facts.
How to find your code in this category
A heading is a product category. To get the exact duty, narrow from this 4-digit heading to a sub-category (usually by material), then open the 8-digit code that matches your product.
Open any code in the tables below to see its exact duty rate, a duty calculator (enter your shipment value → estimated duty and landed cost), the rate-change history chart, and the country-by-country breakdown (including Section 301/232 add-on duties).
Why you have to click in: a single category can contain products with very different duties. The rate depends on the specific product — its material and construction — and on the country of origin, and those only get pinned down at the 8-digit code level. That is why this page points you to codes instead of showing one rate for the whole category.
Sub-categories
| Code | Description |
|---|---|
| 1104.19 | Of other cereals |
| 1104.29 | Of other cereals |
Product codes & duty rates
👇 Each row is a specific product code — click a blue code to open its full page with exact duty rates by country, the rate-history chart, and a duty calculator. 👉
| Code | Description | General (MFN) | Special | Column 2 |
|---|---|---|---|---|
| 1104.12.00 👉 | Of oats | 1.2¢/kg | Free | 1.8¢/kg |
| 1104.22.00.00 👉 | Of oats | 0.5% | Free | 11% |
| 1104.23.00.00 👉 | Of corn (maize) | 0.45¢/kg | Free | 1¢/kg |
| 1104.30.00.00 👉 | Germ of cereals, whole, rolled, flaked or ground | 4.5% | Free | 20% |
"Special" shows the free-trade-agreement rate; open a code to see exactly which countries qualify.
Common questions
What products fall under HTS heading 1104?
Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground. To classify a specific item you must pick the matching sub-category and 8-digit code above; the right choice usually depends on the material and construction of the product.
How do I choose the right code within this category?
Start from the sub-categories (typically divided by material—for example cotton versus man-made fibers), then open the active 8- or 10-digit code that matches the product. When unsure, a licensed customs broker or a CBP binding ruling can confirm the classification.
Reference information only, not customs, legal, or classification advice. Confirm the current code and rate against the official HTS before you import.