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HTSUS, United States

1104.12.00.90

Rolled or flaked grains / Of oats / Other

Classification path

  1. 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
  2. Rolled or flaked grains
  3. Of oats
  4. Other

Rates of duty

General (MFN)
1.2¢/kg
Column 2Cuba, North Korea, Russia, Belarus
1.8¢/kg
Unit of quantity
kg

Trade agreement rates

FreeGSP (lapsed since Dec 31, 2020), U.S.-Australia FTA, U.S.-Bahrain FTA, U.S.-Chile FTA, U.S.-Colombia TPA, AGOA (authorized through Dec 31, 2026), E, U.S.-Israel FTA, U.S.-Jordan FTA, U.S.-Korea FTA, U.S.-Morocco FTA, U.S.-Oman FTA, CAFTA-DR, U.S.-Panama TPA, U.S.-Peru TPA, USMCA, U.S.-Singapore FTA

Related lines in heading 1104

About 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

Heading 1104 covers cereal grains that are otherwise worked, such as hulled, rolled, flaked, pearled, sliced or kibbled, except rice of heading 1006. It also covers cereal germ that is whole, rolled, flaked or ground. The heading splits by process into rolled or flaked grains, other worked grains, and cereal germ, then by grain type such as oats, corn, barley or other cereals.

Full guide to heading 1104

Products in this heading

  • Certified organic rolled oats
  • Regular rolled oats
  • Flaked barley
  • Pearled barley
  • Hulled oats
  • Kibbled corn
  • Wheat germ (whole, rolled, flaked or ground)

Frequently asked questions

What is the HTS code for rolled oats?

Rolled or flaked oats are classified under 1104.12.00.90 unless certified organic, which uses 1104.12.00.10; both have a general (MFN) rate of 1.2 cents/kg.

What is the duty on pearled barley?

Pearled barley is classified under 1104.29.10.00 with a general (MFN) rate of 1.2%.

How do I classify cereal germ?

Cereal germ, whole, rolled, flaked or ground, is classified under 1104.30.00.00 with a general (MFN) rate of 4.5%.

Source: USITC Harmonized Tariff Schedule, retrieved October 21, 2026.

HTS 1104.12.00.90: Rolled or flaked grains / Of oats / Other, 1.2¢/kg duty | HTSBase