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GOODS ACROSS BORDERS

HS HEADING 1104

Cereal grains otherwise worked (e.g. hulled, rolled, flaked, pearled, sliced or kibbled) except rice of heading no. 1006; germ of cereals whole, rolled, flaked or ground

In plain English

This category includes cereal grains that have been processed through methods such as hulling, rolling, flaking, pearling, slicing, or kibbling, while specifically excluding rice. It also covers cereal germ that is whole, rolled, flaked, or ground. The classification separates these items by the type of grain and the specific processing method applied. Oats and maize have distinct categories for both processed grains and germ, while other cereals are grouped together based on whether they are rolled, flaked, or subjected to other working methods.

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

6-digit subheadings (6)

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

1104.12

Cereal grains; rolled or flaked, of oats

1104.19

Cereal grains; rolled or flaked, other than oats

1104.22

Cereal grains; worked (e.g. hulled, pearled, sliced or kibbled) of oats

1104.23

Cereal grains; worked (e.g. hulled, pearled, sliced or kibbled) of maize (corn)

1104.29

Cereal grains; worked, other than rolled or flaked (e.g. Hulled, pearled, sliced or kibbled) of cereals, excluding oats and maize, and rice of heading no.1006

1104.30

Cereal; germ of cereals, whole, rolled, flaked or ground

Chapter 11 classification notes

Chapter 11 imports are subject to food-safety inspection in most destinations; some EU member states apply additional Novel-Food classification for non-traditional grains. Gluten-free / specialty flours from rice / corn / oats fall under 1102.

Frequent misclassification in this chapter

Pasta and noodles (made from these flours) fall under Chapter 19 (preparations of cereals), not Chapter 11. Bakery mixes go to Chapter 19 too.

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 11

RULES5,339COUNTRIES85ITEMS111CARRIERS28GUIDES46UNIQUE SOURCES645LATEST VERIFICATION2026-07-26MethodologyChangelog