HS Code Heading

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.

19.04 Heading
Section IV — Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes

About HS Code 1904

Heading 1904 encompasses a diverse range of prepared food products derived from cereals and cereal products, characterized by specific preparation methods: swelling or roasting, or being pre-cooked or otherwise prepared (excluding flour and meal). This classification is critical for products like breakfast cereals (e.g., corn flakes, puffed rice, shredded wheat) and various pre-cooked grains such as bulgur wheat, instant oats, or pre-cooked quinoa. The scope of 1904 specifically excludes unprocessed cereals (covered in Chapter 10), flours and meals (Chapter 11), pasta (1902), and bread/pastry (1905), focusing instead on cereals that have undergone significant processing to make them ready for consumption or quick preparation. Key sub-categories include products obtained by swelling or roasting, and cereals (other than maize) that are pre-cooked or otherwise prepared. This classification matters immensely for trade compliance due to varying tariff rates, specific food safety regulations (e.g., for allergens, additives), and labeling requirements that differ from raw agricultural commodities or other processed food categories. Historically, the rise of industrial food processing and the demand for convenience foods, particularly breakfast cereals, propelled the significance of this heading. It sits within Chapter 19, 'Preparations of cereals, flour, starch or milk; pastrycooks' products,' serving as a distinct category for cereal preparations that are neither raw nor traditional baked goods, highlighting the evolution of food technology.

Products Under This Code

Corn flakes, puffed rice, shredded wheat, wheat biscuits, muesli mixes (roasted/swelled components), instant oatmeal, pre-cooked bulgur wheat, pre-cooked quinoa, instant couscous, roasted barley flakes, puffed millet, puffed quinoa, ready-to-eat oat clusters, frosted flakes, multigrain loops, rice puffs, wheat puffs, corn pops, granola (roasted/swelled), instant grits, quick-cooking oats, roasted rye flakes, puffed amaranth

Real World Examples

A US company imports large quantities of organic puffed quinoa from Bolivia for repackaging and sale as a breakfast cereal ingredient, with the shipment traveling via ocean freight to a West Coast port. A European food manufacturer exports various ready-to-eat breakfast cereals (e.g., frosted flakes, puffed rice) to supermarkets in Saudi Arabia, requiring specific halal certifications and detailed ingredient labeling. A Japanese distributor imports instant oatmeal and pre-cooked bulgur wheat from Canada for the convenience food market, utilizing air freight for faster delivery. An Australian company ships roasted muesli mixes containing puffed grains to New Zealand under the free trade agreement, reducing tariff burdens.

Common Misclassification

Traders often misclassify products under 1904 by confusing them with less processed cereals. **1006 (Rice)** or **1008 (Other cereals)** are common pitfalls if cereals are merely husked or milled but not 'prepared' by swelling, roasting, or pre-cooking. The critical differentiator is the extent of processing that renders the cereal ready-to-eat or quick-cooking. Similarly, **1104 (Cereal grains otherwise worked)** is often confused if grains are merely rolled or flaked (like rolled oats) but not pre-cooked or roasted. Uncooked pasta products, even if cereal-based, belong to **1902**.

Subheadings 4

Industry

This code belongs to the Food & Beverages industry.

Trade Overview

Major importers for goods under 1904 include the United States, Germany, Japan, and the United Kingdom, driven by robust consumer demand for convenient breakfast and snack foods. Key exporters are the United States (home to major cereal manufacturers), EU countries (e.g., Germany, France), Canada, and increasingly, developing countries for specific grains like quinoa. Trade agreements such as NAFTA/USMCA and various EU FTAs often provide preferential tariffs, significantly impacting the cost of goods. However, food safety standards, particularly concerning allergens and additives, represent significant non-tariff barriers that require diligent compliance.

Frequently Asked Questions

What is HS code 1904?

HS code 1904 is a 4-digit heading in the Harmonized System that covers: 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.. Heading 1904 encompasses a diverse range of prepared food products derived from cereals and cereal products, characterized by specific preparation methods: swelling or roasting, or being pre-cooked or otherwise prepared (excluding flour and meal). This classification is critical for products like breakfast cereals (e.g., corn flakes, puffed rice, shredded wheat) and various pre-cooked grains such as bulgur wheat, instant oats, or pre-cooked quinoa. The scope of 1904 specifically excludes unprocessed cereals (covered in Chapter 10), flours and meals (Chapter 11), pasta (1902), and bread/pastry (1905), focusing instead on cereals that have undergone significant processing to make them ready for consumption or quick preparation. Key sub-categories include products obtained by swelling or roasting, and cereals (other than maize) that are pre-cooked or otherwise prepared. This classification matters immensely for trade compliance due to varying tariff rates, specific food safety regulations (e.g., for allergens, additives), and labeling requirements that differ from raw agricultural commodities or other processed food categories. Historically, the rise of industrial food processing and the demand for convenience foods, particularly breakfast cereals, propelled the significance of this heading. It sits within Chapter 19, 'Preparations of cereals, flour, starch or milk; pastrycooks' products,' serving as a distinct category for cereal preparations that are neither raw nor traditional baked goods, highlighting the evolution of food technology.

What products fall under HS code 1904?

Corn flakes, puffed rice, shredded wheat, wheat biscuits, muesli mixes (roasted/swelled components), instant oatmeal, pre-cooked bulgur wheat, pre-cooked quinoa, instant couscous, roasted barley flakes, puffed millet, puffed quinoa, ready-to-eat oat clusters, frosted flakes, multigrain loops, rice puffs, wheat puffs, corn pops, granola (roasted/swelled), instant grits, quick-cooking oats, roasted rye flakes, puffed amaranth

What are common misclassifications for HS code 1904?

Traders often misclassify products under 1904 by confusing them with less processed cereals. **1006 (Rice)** or **1008 (Other cereals)** are common pitfalls if cereals are merely husked or milled but not 'prepared' by swelling, roasting, or pre-cooking. The critical differentiator is the extent of processing that renders the cereal ready-to-eat or quick-cooking. Similarly, **1104 (Cereal grains otherwise worked)** is often confused if grains are merely rolled or flaked (like rolled oats) but not pre-cooked or roasted. Uncooked pasta products, even if cereal-based, belong to **1902**.

Which countries trade the most under HS code 1904?

Major importers for goods under 1904 include the United States, Germany, Japan, and the United Kingdom, driven by robust consumer demand for convenient breakfast and snack foods. Key exporters are the United States (home to major cereal manufacturers), EU countries (e.g., Germany, France), Canada, and increasingly, developing countries for specific grains like quinoa. Trade agreements such as NAFTA/USMCA and various EU FTAs often provide preferential tariffs, significantly impacting the cost of goods. However, food safety standards, particularly concerning allergens and additives, represent significant non-tariff barriers that require diligent compliance.

How is HS code 1904 structured?

HS code 1904 is a 4-digit heading under Chapter 19 of the Harmonized System. The first 2 digits (19) identify the chapter, and digits 3-4 (04) specify the heading. This code contains multiple 6-digit subheadings for precise product classification.