HS code · 4-digit heading

HS Code 10.04 – Oats

What HS 10.04 covers

Heading 1004 of the Harmonized System is designated for 'Oats,' a nutritious cereal grain widely cultivated for human consumption, animal feed, and various industrial applications. This classification encompasses oats in their raw grain form, whether in the ear (unthreshed) or threshed, and includes both hulled and hull-less varieties. Oats are particularly valued for their high fiber content and nutritional profile, making them a popular choice for breakfast cereals and health foods. The scope of this heading is strictly limited to the unprocessed grain, distinguishing it from processed oat products such as oat flour (heading 1102), rolled oats (if further prepared, heading 1104), or prepared breakfast cereals (heading 1904). Accurate classification under 1004 is crucial for trade compliance, affecting tariff rates, import/export regulations, and adherence to specific quality and safety standards. Historically, oats have been a staple crop in cooler climates, providing sustenance for both humans and animals. As a fundamental component of Chapter 10, 'Cereals,' heading 1004 reinforces the classification of unprocessed grains, ensuring a clear distinction from value-added or manufactured cereal products in subsequent HS chapters, thereby facilitating precise international trade data and policy formulation.

Covers
  • Whole oat grain
  • Threshed oats
  • Oats in the ear
  • Feed oats
  • Milling oats
  • Organic oats
  • Hulled oats
  • Hull-less oats
  • Steel-cut oats (unprocessed)
  • Oat groats (unprocessed)
  • Rolled oats (unprocessed)
  • Instant oats (unprocessed)
  • Quick-cooking oats (unprocessed)
  • Seed oats
  • Bulk oats
  • Bagged oats
  • Winter oats
  • Spring oats
  • High-fiber oats
  • Oats for breakfast cereal production
  • Oats for horse feed
  • Oats for dairy feed
  • Oats for industrial applications
Examples

Canada, a leading oat producer, frequently exports large volumes of milling oats to the United States, primarily transported by rail or truck, for processing into breakfast cereals and oat milk. Concurrently, Swedish farmers ship organic feed oats to Germany, often by truck or short-sea shipping across the Baltic Sea, for specialized horse feed and organic livestock operations. In another scenario, Finland exports high-quality oats to the United Kingdom, via containerized ocean freight, catering to the growing demand for health food products and gluten-free alternatives.

Subheadings under 10.04 2

1004.10Cereals; oats, seeds1004.90Cereals; oats, other than seed

2 Brazil NCM codes in heading 10.04 →

Codes often confused with 10.04

Common mistake. A common classification error for HS 1004 involves confusing raw oats with their processed forms. For instance, oat flour is classified under 1102 (Cereal flours other than of wheat or meslin), not 1004. Similarly, heavily processed rolled oats or instant oats that have undergone significant cooking or preparation are typically classified under 1104 (Cereal grains otherwise worked) or even 1904 (Prepared foods obtained from cereals). Traders might also incorrectly classify oats as barley (1003) or other similar-looking cereals, especially in bulk. The key distinction lies in the botanical identity of the grain and the extent of processing it has undergone beyond simple threshing or hulling.

11.02Cereal flours; other than of wheat or meslin11.04Cereal 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 ground19.04Prepared 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.10.03Barley

Top exporters and importers of HS code 1004, 2025

In 2025, the largest exporter of HS code 1004 in UN Comtrade data was Canada, with 40% of world exports; the largest importer in UN Comtrade data was the United States, with 30% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.

Top exporters 2025 · share of world exports

  1. 1 Canada $454M
  2. 2 Australia $190M
  3. 3 Finland $112M

World total: $1.1B Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 United States $344M
  2. 2 China $224M
  3. 3 Germany $164M

World total: $1.2B Reported figures on UN Comtrade ↗

How these figures are built

109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).

Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.

Questions about HS 10.04

What is HS code 1004?

HS code 1004 is a 4-digit heading in the Harmonized System that covers: Oats. Heading 1004 of the Harmonized System is designated for 'Oats,' a nutritious cereal grain widely cultivated for human consumption, animal feed, and various industrial applications. This classification encompasses oats in their raw grain form, whether in the ear (unthreshed) or threshed, and includes both hulled and hull-less varieties. Oats are particularly valued for their high fiber content and nutritional profile, making them a popular choice for breakfast cereals and health foods. The scope of this heading is strictly limited to the unprocessed grain, distinguishing it from processed oat products such as oat flour (heading 1102), rolled oats (if further prepared, heading 1104), or prepared breakfast cereals (heading 1904). Accurate classification under 1004 is crucial for trade compliance, affecting tariff rates, import/export regulations, and adherence to specific quality and safety standards. Historically, oats have been a staple crop in cooler climates, providing sustenance for both humans and animals. As a fundamental component of Chapter 10, 'Cereals,' heading 1004 reinforces the classification of unprocessed grains, ensuring a clear distinction from value-added or manufactured cereal products in subsequent HS chapters, thereby facilitating precise international trade data and policy formulation.

What products fall under HS code 1004?

Whole oat grain, threshed oats, oats in the ear, feed oats, milling oats, organic oats, hulled oats, hull-less oats, steel-cut oats (unprocessed), oat groats (unprocessed), rolled oats (unprocessed), instant oats (unprocessed), quick-cooking oats (unprocessed), seed oats, bulk oats, bagged oats, winter oats, spring oats, high-fiber oats, oats for breakfast cereal production, oats for horse feed, oats for dairy feed, oats for industrial applications

What are common misclassifications for HS code 1004?

A common classification error for HS 1004 involves confusing raw oats with their processed forms. For instance, oat flour is classified under 1102 (Cereal flours other than of wheat or meslin), not 1004. Similarly, heavily processed rolled oats or instant oats that have undergone significant cooking or preparation are typically classified under 1104 (Cereal grains otherwise worked) or even 1904 (Prepared foods obtained from cereals). Traders might also incorrectly classify oats as barley (1003) or other similar-looking cereals, especially in bulk. The key distinction lies in the botanical identity of the grain and the extent of processing it has undergone beyond simple threshing or hulling.

Which countries are the top exporters of goods under HS code 1004?

In 2025, the top exporters of HS code 1004 in UN Comtrade data were Canada ($454M, 40% of world exports), Australia ($190M) and Finland ($112M). World exports came to about $1.1B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

Which countries are the top importers of goods under HS code 1004?

In 2025, the top importers of HS code 1004 in UN Comtrade data were the United States ($344M, 30% of world imports), China ($224M) and Germany ($164M). World imports came to about $1.2B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

How is HS code 1004 structured?

HS code 1004 is a 4-digit heading under Chapter 10 of the Harmonized System. The first 2 digits (10) identify the chapter, and digits 3-4 (04) specify the heading. This code contains multiple 6-digit subheadings for precise product classification.