Oats
3 declarable lines
Heading 1004 covers oats as a cereal grain, whether for sowing or for other uses such as feed and milling. It splits first by use, with seed oats in 1004.10.00.00 and all other oats in 1004.90, and the other line is split again between certified organic and non-organic grain. All three declarable lines in this heading carry a general (MFN) duty rate of Free.
Products in this heading
- Oat seed sold for planting
- Bulk feed oats for livestock
- Milling quality oat grain
- Certified organic oats in grain form
- Raw oat grain in sacks or totes
- Farm-saved oats sold as grain
How to choose the right subheading
- Intended use: sowing as seed, or any other use such as feed or milling.
- Certification status: whether the oats are certified organic.
- Condition of the grain: whole grain oats rather than a further processed oat product.
- Supporting documents: seed designation usually relies on the invoice and treatment records.
Often confused with
- Heading 1001Wheat grain
Wheat and meslin have their own chapter 10 heading.
- Heading 1003Barley grain
Barley is classified separately from oats.
- Heading 1002Rye grain
Rye is a different cereal with its own heading.
- Heading 1005Corn (maize)
Corn is covered by heading 1005, not 1004.
- Heading 1008Buckwheat or millet
These cereals fall in heading 1008.
Frequently asked questions
What is the HTS code for oat seed?
Oat seed for sowing is classified under 1004.10.00.00, which carries a general (MFN) duty rate of Free.
What is the duty on certified organic oats?
Certified organic oats enter under 1004.90.00.10 at a general (MFN) duty rate of Free.
How do I classify oats that are not for sowing and not organic?
Use 1004.90.00.90, the residual line for other oats, which has a general (MFN) duty rate of Free. Organic shipments instead go on 1004.90.00.10.
Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.