Product classification
HS code for Flaked wheat: 1104.19
Cereal grains, rolled or flaked, other than oats.
Classification of flaked wheat under HS 1104.19
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.
- Covers
- Rolled wheat for brewing
- Flaked wheat for bread doughs
- Micronized wheat flakes
- Steam-rolled wheat grains
- Unprocessed wheat flakes for animal feed
- Also under 1104.19
- Bob's Red Mill Rolled Wheat
- Arrowhead Mills Organic Barley Flakes
- Nature's Path Organic Heritage Flakes
- Kashi GOLEAN Cereal
Codes often confused with 1104.19
Common mistake. 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.
Top exporters and importers of HS 110419 (the code used for flaked wheat), 2025
In 2025, the largest exporter of HS 110419 (the code used for flaked wheat) in UN Comtrade data was Belgium, with 17% of world exports; the largest importer in UN Comtrade data was the Netherlands, with 38% 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 110419, not only flaked wheat.
Top exporters 2025 · share of world exports
- 1 Belgium $35M 17% of world exports
- 2 Germany $28M 13% of world exports
- 3 Poland $23M 11% of world exports
World total: $210M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Netherlands $99M 38% of world imports
- 2 Germany $19M 7.1% of world imports
- 3 Ireland $18M 7.0% of world imports
World total: $262M 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 wheat
Brazil classifies flaked wheat under NCM 1104.19.00: HS 1104.19 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about flaked wheat
What is the HS code for Flaked wheat?
The HS code for Flaked wheat is 110419 (Cereal grains; rolled or flaked, other than oats). The HS code for rolled or flaked wheat is 1104.19.
How do I classify Flaked wheat for customs?
Flaked wheat is classified under HS code 110419 — Cereal grains; rolled or flaked, other than oats. This is a 6-digit subheading level code.
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.
Which countries are the top exporters of flaked wheat (HS 110419)?
In 2025, the top exporters of HS 110419 (the code used for flaked wheat) in UN Comtrade data were Belgium ($35M, 17% of world exports), Germany ($28M) and Poland ($23M). World exports came to about $210M, 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 wheat (HS 110419)?
In 2025, the top importers of HS 110419 (the code used for flaked wheat) in UN Comtrade data were the Netherlands ($99M, 38% of world imports), Germany ($19M) and Ireland ($18M). World imports came to about $262M, 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 wheat the same in all countries?
The base HS code 110419 for Flaked wheat 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 wheat in Brazil?
In Brazil, flaked wheat (HS 110419) is classified under NCM 1104.19.00.