Heading 1102

Cereal flours other than of wheat or meslin

6 declarable lines

Heading 1102 covers cereal flours other than wheat or meslin. It separates corn (maize) flour from other cereal flours. The other part is split into buckwheat, rice, rye, mixtures, and a residual other line.

Products in this heading

Corn (maize) flour
Buckwheat flour
Rice flour
Rye flour
Blended cereal flour mixtures
Barley flour
Millet flour

How to choose the right subheading

Identify the grain source, because corn (maize) flour has its own line.
Check whether the product is wheat or meslin flour, which is excluded from heading 1102.
For non-corn flours, decide whether it is buckwheat, rice, rye, a mixture, or another single cereal flour.
For blends, confirm that the product is a mixture of cereal flours rather than a single flour.
Use the residual other line only when no specific flour line applies.

Often confused with

Wheat flour
Wheat and meslin flour are classified in heading 1101, not 1102.
Potato flour
Flour and meal of potatoes are classified in heading 1105.
Heading 1105
Corn groats and meal
Cereal groats and meal are classified in heading 1103, separate from flour of heading 1102.
Heading 1103
Malt
Malt is classified in heading 1107.
Heading 1107
Starches
Starches are classified in heading 1108.
Heading 1108

Frequently asked questions

What is the HTS code for corn flour?

Corn (maize) flour is classified in 1102.20.00.00, with a general (MFN) rate of 0.3 cents/kg.

What is the duty on rice flour?

Rice flour is 1102.90.25.00, and its general (MFN) rate is 0.09 cents/kg.

How do I classify a cereal flour mixture?

A mixture of cereal flours other than wheat or meslin is 1102.90.30.00, with a general (MFN) rate of 12.8%. A single non-wheat cereal flour is classified by grain, such as buckwheat flour in 1102.90.20.00 at a general (MFN) rate of Free.

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.