Skip to content
GOODS ACROSS BORDERS

HS HEADING 1904

Prepared foods obtained by swelling or roasting cereals or cereal products (e.g. corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (not flour and meal), pre-cooked or otherwise prepared, n.e.c.

In plain English

This category includes food items made by swelling or roasting cereals, as well as unroasted cereal flakes or mixtures of roasted and unroasted flakes. It also covers specific grains like bulgur wheat that have been pre-cooked or otherwise prepared, excluding corn. The classification separates these goods based on whether they are produced through swelling or roasting processes or if they consist of pre-cooked cereal grains.

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

6-digit subheadings (4)

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

1904.10

Food preparations; obtained by the swelling or roasting of cereals or cereal products

1904.20

Food preparations; obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals

1904.30

Prepared foods obtained by the swelling or roasting of cereals or cereal products (e.g. corn flakes); cereals, not maize (corn), in grain form or in the form of flakes or other worked grains, from bulgur wheat

1904.90

Food preparations; cereal or cereal products (excluding maize), in grain form, pre-cooked or otherwise prepared

Chapter 19 classification notes

Chapter 19 imports must comply with destination food-safety + labelling rules. EU Novel Foods regulation may apply to non-traditional fermented preparations.

Frequent misclassification in this chapter

Granola / muesli mixes vs. corn flakes — 1904.10 (puffed/roasted cereal) vs. 1904.20 (other prepared cereal foods).

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 19

RULES5,339COUNTRIES85ITEMS111CARRIERS28GUIDES46UNIQUE SOURCES645LATEST VERIFICATION2026-07-26MethodologyChangelog