HS Code 11.04 – 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

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.

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)

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.

In 2025, the top exporters of HS code 1104 in UN Comtrade data were Canada ($316M, 15% of world exports), Germany ($203M) and Chile ($135M). World exports came to about $2.2B, 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.

In 2025, the top importers of HS code 1104 in UN Comtrade data were the United States ($341M, 14% of world imports), Ghana ($247M) and the Netherlands ($187M). World imports came to about $2.4B, 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.

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.