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HTSUS, United States

1904.10.00.40

Containing cane and/or beet sugar

Classification path

  1. Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, cornflakes); cereals (other than corn (maize)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included
  2. Prepared foods obtained by the swelling or roasting of cereals or cereal products
  3. Containing cane and/or beet sugar

Rates of duty

General (MFN)
1.1%
Column 2Cuba, North Korea, Russia, Belarus
20%
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 1904

About heading 1904

Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, cornflakes); cereals (other than corn (maize)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included

Heading 1904 covers two families of goods: ready-to-eat cereal foods made by swelling or roasting cereal, such as cornflakes and puffed cereals, and cereals in grain or flake form that are pre-cooked or otherwise prepared, such as bulgur wheat. The heading is split by how the cereal was made: 1904.10 for swelled or roasted products, 1904.20 for foods from unroasted flakes or mixtures of unroasted and roasted flakes, 1904.30 for bulgur wheat, and 1904.90 for everything else. Within 1904.10 and 1904.20 the breakouts turn on sugar content, organic certification, airtight packaging and whether apricots, citrus fruits, peaches or pears are present.

Full guide to heading 1904

Products in this heading

  • Cornflakes and other roasted flake breakfast cereal
  • Puffed rice or puffed wheat cereal
  • Granola and cereal bars made from swelled or roasted cereal
  • Muesli-type mixes of unroasted and roasted cereal flakes
  • Bulgur wheat
  • Cereal flakes in airtight tins sold as breakfast cereal
  • Frozen prepared cereal products

Frequently asked questions

What is the HTS code for cornflakes?

Cornflakes made by roasting cereal fall in 1904.10. If the product contains cane and/or beet sugar, use 1904.10.00.40 at a general (MFN) rate of 1.1%. If it contains no cane or beet sugar and is not certified organic, use 1904.10.00.75, also at 1.1%.

What is the duty on a cereal bar made from swelled or roasted cereal?

A bar of that kind is classified in 1904.10. When it contains cane and/or beet sugar it is 1904.10.00.40 with a general (MFN) rate of 1.1%. A certified organic bar with no cane or beet sugar is 1904.10.00.65 at 1.1%.

How do I classify bulgur wheat?

Bulgur wheat has its own line, 1904.30.00.00, with a general (MFN) rate of 14%. No further breakout by packaging or use applies within that line.

Source: USITC Harmonized Tariff Schedule, retrieved October 22, 2026.

HTS 1904.10.00.40: Containing cane and/or beet sugar, 1.1% duty | HTSBase