HS Code for Flaked wheat

Flaked wheat falls under HS code 1104.19, which serves as the residual category for rolled or flaked cereal grains other than oats. Like flaked oats, flaked wheat is a product of the milling industry where the grain has been steamed and rolled to flatten it. This process increases the surface area and breaks down the cellular structure, making it highly useful for brewing or baking applications. The classification follows GRI 1 and GRI 6, moving from the general heading of 11.04 (worked grains) to the specific subheading for "other" grains. It is important to distinguish these from wheat flakes that have been toasted or seasoned, which are classified as prepared foods in Chapter 19. The grains in 1104.19 are considered intermediate goods. The moisture content and the degree of rolling must meet the standards of Chapter 11, ensuring the product is a result of milling rather than culinary preparation. This code is essential for brewers importing unmalted wheat for head retention and body in various beer styles.

Products Included

• Rolled wheat for brewing
• Flaked wheat for bread doughs
• Micronized wheat flakes
• Steam-rolled wheat grains
• Unprocessed wheat flakes for animal feed

Common Misclassification

Flaked wheat is often confused with HS code 1101.00 (wheat flour) or HS code 1001.99 (raw wheat). It is also frequently misclassified under 1904.10 if the importer assumes all "flakes" belong with breakfast cereals. However, 1104.19 is specifically for grains that are rolled but not yet cooked or toasted.

FAQ

What is the HS code for flaked wheat?

The HS code for rolled or flaked wheat is 1104.19.

Can flaked wheat be classified under Chapter 10?

No, Chapter 10 is for cereal grains in their natural state. Once the wheat has been rolled or flaked, it has been "worked" and must be classified under heading 11.04.