HS Code for Flaked oats

Flaked oats are classified under HS code 1104.12 as part of the products of the milling industry. Heading 11.04 covers cereal grains that have been worked beyond simple cleaning or hulling but have not yet been prepared as finished, ready-to-eat food products. Specifically, 1104.12 refers to oats that have been rolled or flaked. This process involves steaming the oat groats to soften them and then passing them through heavy rollers to create a flat shape, which reduces cooking time. This classification is distinct from raw oats, which fall under 1004, and prepared breakfast cereals, which fall under 1904. Under GRI 1, the specific mention of "rolled or flaked" oats in the subheadings of 11.04 provides a clear path for classification. The product must remain in a state where it requires further cooking or processing before consumption to stay within Chapter 11. If the oats were roasted, flavored, or mixed with other ingredients like dried fruit, they would migrate to Chapter 19.

Products Included

• Rolled oats (old fashioned)
• Quick-cooking oats (unflavored)
• Steamed and flaked oat groats
• Steel-cut oats that have been flaked
• Industrial flaked oats for food manufacturing

Common Misclassification

A common error is classifying flaked oats under HS code 1904.10, which covers prepared cereal foods like cornflakes. However, 1904 is for cereals that are already cooked or toasted. Another misclassification occurs with HS code 1004.90, which is for raw, unprocessed oats that have not been rolled or flaked.

FAQ

What is the HS code for flaked oats?

The HS code for rolled or flaked oats is 1104.12.

Are instant flavored oatmeal packets classified here?

No, instant flavored oatmeal packets are considered prepared food and are classified under HS code 1904.20, as they contain added sugar, flavorings, or other ingredients.