Product classification
HS code for Cereal flakes: 1904.20
Food preparations, obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals.
Classification of cereal flakes under HS 1904.20
Classification under HS code 1904.20 is determined by the specific processing state of the cereal components and the nature of the final food preparation. This subheading specifically addresses food preparations obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals. The primary distinction lies in the "preparation" aspect, which moves the product from Chapter 11 (milling products) to Chapter 19 (preparations of cereals). To qualify for 1904.20, the product must be a "food preparation," often containing added ingredients like sugar, honey, nuts, or fruit, or having undergone a specific heat treatment that does not reach the level of full roasting or puffing found in 1904.10. Customs officials look for the presence of unroasted flakes as the defining characteristic of the mixture. If the mixture is intended for use as a breakfast cereal or a snack and contains these specific flake types, it falls here. The classification follows General Interpretative Rules (GRI) 1 and 6, focusing on the terms of the headings and subheadings. The moisture content and the degree of gelatinization of the starch are often technical factors considered during laboratory analysis to confirm the classification.
- Covers
- Muesli-type breakfast cereals
- Unroasted oat flakes mixed with dried fruit
- Cereal bars based on unroasted flakes
- Mixtures of unroasted wheat flakes and roasted corn flakes
- Granola-style preparations containing unroasted grains
- Also under 1904.20
- Alpen Muesli
- Bob's Red Mill Muesli
- Dorset Cereals Muesli
- Kellogg's Muesli
Codes often confused with 1904.20
Common mistake. Cereal flakes are frequently misclassified under HS code 1904.10, which is reserved for cereals that are fully roasted or puffed (like corn flakes). Another common error is using HS code 1104, which covers worked grains (e.g., rolled or flaked) that have not yet been transformed into a "food preparation" by the addition of other ingredients or specific processing. Distinguishing between a simple milling product and a food preparation is critical for tariff accuracy.
Top exporters and importers of HS 190420 (the code used for cereal flakes), 2025
In 2025, the largest exporter of HS 190420 (the code used for cereal flakes) in UN Comtrade data was Germany, with 26% of world exports; the largest importer in UN Comtrade data was France, with 8.5% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 190420, not only cereal flakes.
Top exporters 2025 · share of world exports
- 1 Germany $274M 26% of world exports
- 2 Spain $88M 8.2% of world exports
- 3 Canada $60M 5.6% of world exports
World total: $1.1B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 France $103M 8.5% of world imports
- 2 Netherlands $101M 8.3% of world imports
- 3 Germany $96M 7.9% of world imports
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.
Brazil NCM code for cereal flakes
Brazil classifies cereal flakes under NCM 1904.20.00: HS 1904.20 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about cereal flakes
What is the HS code for Cereal flakes?
The HS code for Cereal flakes is 190420 (Food preparations; obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals). The HS code for food preparations made from unroasted cereal flakes or mixtures of unroasted and roasted flakes is 1904.20.
How do I classify Cereal flakes for customs?
Cereal flakes is classified under HS code 190420 — Food preparations; obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals. This is a 6-digit subheading level code.
How does 1904.20 differ from 1904.10?
HS code 1904.10 applies to cereals that are entirely puffed or roasted, whereas 1904.20 specifically includes preparations containing unroasted flakes, such as traditional muesli.
Which countries are the top exporters of cereal flakes (HS 190420)?
In 2025, the top exporters of HS 190420 (the code used for cereal flakes) in UN Comtrade data were Germany ($274M, 26% of world exports), Spain ($88M) and Canada ($60M). 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 cereal flakes (HS 190420)?
In 2025, the top importers of HS 190420 (the code used for cereal flakes) in UN Comtrade data were France ($103M, 8.5% of world imports), the Netherlands ($101M) and Germany ($96M). 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.
Is the HS code for Cereal flakes the same in all countries?
The base HS code 190420 for Cereal flakes is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for cereal flakes in Brazil?
In Brazil, cereal flakes (HS 190420) is classified under NCM 1904.20.00.