HS HEADING 1004

Oats

HEADING

1004

CHAPTER

In plain English

This category covers oats, which are a type of cereal. The goods are split into two groups based on their intended use. One group consists of oats that are seeds. The other group includes all other oats that are not used as seeds.

PARAPHRASE OF THE OFFICIAL HS 2022 TEXTS BELOW — NOT LEGAL ADVICE

6-digit subheadings (2)

Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.

1004.10

Cereals; oats, seeds

1004.90

Cereals; oats, other than seed

Chapter 10 classification notes

Bulk commodity grain trade — most cross-border volume is B2B under specific origin / destination licensing. Personal-import quantities face phytosanitary rules but little other compliance.

Frequent misclassification in this chapter

Flour / meal: Chapter 11 (1101-1108), not Chapter 10. Polished / parboiled rice remains 1006. Popcorn kernels: 1005.90.

Classification certainty

The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.

Binding tariff ruling database

Other headings in Chapter 10

← Chapter 10