About HS Code 1104
Heading 1104 encompasses '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.' This broad category captures various forms of processed cereal grains that are beyond basic milling into flour or meal, but not yet highly prepared food products. The crucial exclusion of rice from heading 1006 means that processed rice, such as hulled or polished rice, remains in 1006, not 1104. The scope includes processes like hulling (removing the outer layer), rolling (flattening), flaking, pearling (removing outer bran layers), slicing, or kibbling (coarsely grinding). Additionally, cereal germ, whether whole, rolled, flaked, or ground, is classified here, recognizing its value as a food ingredient or supplement. This classification is vital for trade compliance as it differentiates these intermediate products from raw grains (Chapter 10), flours (1101/1102), and finished breakfast cereals (1904). Accurate classification impacts tariffs, import quotas, and food safety regulations. Historically, these 'worked' grains have been fundamental to breakfast cereal production, baking, and as ingredients in various food preparations, reflecting evolving dietary preferences for convenience and health. As part of Chapter 11, it bridges the gap between raw agricultural commodities and highly refined food products.
Products Under This Code
Hulled barley, rolled oats, flaked corn, pearled barley, sliced oats, kibbled corn, hulled millet, rolled rye, flaked barley, pearled wheat, wheat germ (whole), rolled wheat germ, flaked wheat germ, ground wheat germ, oat flakes (unprepared), corn flakes (unprepared), barley flakes, rye flakes, millet flakes, spelt flakes, triticale flakes, puffed millet (unprepared), hulled buckwheat, cracked wheat, bulgur wheat (partially cooked, dried, cracked wheat)
Real World Examples
A major breakfast cereal company in the United States imports vast quantities of rolled oats from Canada for its oatmeal and granola lines, benefiting from the close trade relationship and efficient logistics. A European food processor sources pearled barley from Eastern Europe for use in soups, stews, and side dishes, requiring specific grain sizes and purity. A Japanese health food distributor imports wheat germ from Germany for fortification of baked goods and health supplements, prioritizing high nutritional value. An Australian animal feed manufacturer imports kibbled corn from Argentina as a component for poultry feed, balancing cost-effectiveness with nutritional requirements.
Common Misclassification
A common misclassification is confusing 'worked' grains with their raw, unprocessed counterparts (e.g., classifying hulled barley under 1003 for raw barley). Another frequent error is including processed rice (like hulled or polished rice) under 1104, despite the clear exclusion in the heading; processed rice remains in 1006. Furthermore, highly prepared breakfast cereals (e.g., sweetened corn flakes, ready-to-eat oatmeal) often get mistakenly classified here instead of HS 1904, which covers prepared cereals. The key distinction for 1104 is that the grains are 'worked' but not yet 'prepared' with added ingredients or further cooking processes for direct consumption.
Subheadings 6
Industry
This code belongs to the Agriculture & Live Animals industry.
Trade Overview
Major exporters of products under HS 1104 include Canada (rolled oats), the United States (various worked grains), Ukraine (barley), and Australia (oats). Key importers are countries with significant food processing industries, such as the European Union, Japan, South Korea, and Mexico, where these worked grains are used as ingredients for breakfast cereals, baked goods, and other food products. Trade policies often differentiate between raw agricultural commodities and these semi-processed forms, with tariffs varying. Food safety standards and quality certifications (e.g., organic, non-GMO) are also critical considerations in this trade, influencing market access and product pricing.
Frequently Asked Questions
What is HS code 1104?
HS code 1104 is a 4-digit heading in the Harmonized System that covers: 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. Heading 1104 encompasses '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.' This broad category captures various forms of processed cereal grains that are beyond basic milling into flour or meal, but not yet highly prepared food products. The crucial exclusion of rice from heading 1006 means that processed rice, such as hulled or polished rice, remains in 1006, not 1104. The scope includes processes like hulling (removing the outer layer), rolling (flattening), flaking, pearling (removing outer bran layers), slicing, or kibbling (coarsely grinding). Additionally, cereal germ, whether whole, rolled, flaked, or ground, is classified here, recognizing its value as a food ingredient or supplement. This classification is vital for trade compliance as it differentiates these intermediate products from raw grains (Chapter 10), flours (1101/1102), and finished breakfast cereals (1904). Accurate classification impacts tariffs, import quotas, and food safety regulations. Historically, these 'worked' grains have been fundamental to breakfast cereal production, baking, and as ingredients in various food preparations, reflecting evolving dietary preferences for convenience and health. As part of Chapter 11, it bridges the gap between raw agricultural commodities and highly refined food products.
What products fall under HS code 1104?
Hulled barley, rolled oats, flaked corn, pearled barley, sliced oats, kibbled corn, hulled millet, rolled rye, flaked barley, pearled wheat, wheat germ (whole), rolled wheat germ, flaked wheat germ, ground wheat germ, oat flakes (unprepared), corn flakes (unprepared), barley flakes, rye flakes, millet flakes, spelt flakes, triticale flakes, puffed millet (unprepared), hulled buckwheat, cracked wheat, bulgur wheat (partially cooked, dried, cracked wheat)
What are common misclassifications for HS code 1104?
A common misclassification is confusing 'worked' grains with their raw, unprocessed counterparts (e.g., classifying hulled barley under 1003 for raw barley). Another frequent error is including processed rice (like hulled or polished rice) under 1104, despite the clear exclusion in the heading; processed rice remains in 1006. Furthermore, highly prepared breakfast cereals (e.g., sweetened corn flakes, ready-to-eat oatmeal) often get mistakenly classified here instead of HS 1904, which covers prepared cereals. The key distinction for 1104 is that the grains are 'worked' but not yet 'prepared' with added ingredients or further cooking processes for direct consumption.
Which countries trade the most under HS code 1104?
Major exporters of products under HS 1104 include Canada (rolled oats), the United States (various worked grains), Ukraine (barley), and Australia (oats). Key importers are countries with significant food processing industries, such as the European Union, Japan, South Korea, and Mexico, where these worked grains are used as ingredients for breakfast cereals, baked goods, and other food products. Trade policies often differentiate between raw agricultural commodities and these semi-processed forms, with tariffs varying. Food safety standards and quality certifications (e.g., organic, non-GMO) are also critical considerations in this trade, influencing market access and product pricing.
How is HS code 1104 structured?
HS code 1104 is a 4-digit heading under Chapter 11 of the Harmonized System. The first 2 digits (11) identify the chapter, and digits 3-4 (04) specify the heading. This code contains multiple 6-digit subheadings for precise product classification.