Product classification
HS code for Flaked oats: 1104.12
Cereal grains, rolled or flaked, of oats.
Classification of flaked oats under HS 1104.12
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.
- Covers
- 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
- Also under 1104.12
- Quaker Oats Old Fashioned
- Bob's Red Mill Rolled Oats
- McCann's Irish Oatmeal
- Nature Valley Granola
Codes often confused with 1104.12
Common mistake. 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.
Top exporters and importers of HS 110412 (the code used for flaked oats), 2025
In 2025, the largest exporter of HS 110412 (the code used for flaked oats) in UN Comtrade data was Canada, with 21% of world exports; the largest importer in UN Comtrade data was the United States, with 22% 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 110412, not only flaked oats.
Top exporters 2025 · share of world exports
- 1 Canada $192M 21% of world exports
- 2 Germany $132M 15% of world exports
- 3 Chile $83M 9.1% of world exports
World total: $911M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $195M 22% of world imports
- 2 Netherlands $52M 5.7% of world imports
- 3 France $38M 4.2% of world imports
World total: $903M 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 flaked oats
Brazil classifies flaked oats under NCM 1104.12.00: HS 1104.12 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about flaked oats
What is the HS code for Flaked oats?
The HS code for Flaked oats is 110412 (Cereal grains; rolled or flaked, of oats). The HS code for rolled or flaked oats is 1104.12.
How do I classify Flaked oats for customs?
Flaked oats is classified under HS code 110412 — Cereal grains; rolled or flaked, of oats. This is a 6-digit subheading level code.
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.
Which countries are the top exporters of flaked oats (HS 110412)?
In 2025, the top exporters of HS 110412 (the code used for flaked oats) in UN Comtrade data were Canada ($192M, 21% of world exports), Germany ($132M) and Chile ($83M). World exports came to about $911M, 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 flaked oats (HS 110412)?
In 2025, the top importers of HS 110412 (the code used for flaked oats) in UN Comtrade data were the United States ($195M, 22% of world imports), the Netherlands ($52M) and France ($38M). World imports came to about $903M, 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 Flaked oats the same in all countries?
The base HS code 110412 for Flaked oats 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 flaked oats in Brazil?
In Brazil, flaked oats (HS 110412) is classified under NCM 1104.12.00.