Product classification
HS code for Hulled oats: 1104.22
Cereal grains, worked (e.g. hulled, pearled, sliced or kibbled) of oats.
Classification of hulled oats under HS 1104.22
Hulled oats are classified under HS code 1104.22 because they represent cereal grains that have undergone specific mechanical processing beyond simple harvesting or cleaning. According to the General Rules of Interpretation (GRI) and the Chapter 11 notes, products of the milling industry fall here when they have been worked by processes such as hulling, rolling, flaking, pearling, or kibbling. Hulled oats, also known as oat groats, have had their inedible outer husks removed while retaining the bran and germ. This process changes the grain from its natural state, which would be found in Chapter 10, to a worked state in Chapter 11. The classification specifically targets oats (Avena sativa) that have been processed to be ready for further milling or direct consumption after cooking. The removal of the hull is a critical distinction in the Harmonized System, as it signifies the grain is no longer in its raw, agricultural state but has entered the initial stages of food processing. This code is essential for customs authorities to distinguish between raw commodities and value-added food products.
- Covers
- Hulled oat groats
- De-hulled oats for human consumption
- Oats with the outer husk removed by mechanical means
- Cleaned and hulled oats intended for porridge or flour production
- Also under 1104.22
- McCann's Steel Cut Irish Oatmeal
- Bob's Red Mill Steel Cut Oats
- Flahavan's Irish Steel Cut Oats
- Trader Joe's Steel Cut Oats
Codes often confused with 1104.22
Common mistake. Hulled oats are frequently misclassified under HS code 1004.90, which is reserved for oats in their natural, unworked state (oats in the husk). Another common error is using HS code 1104.12, which is specifically for rolled or flaked oats. The distinction lies in the degree of processing: 1104.22 is for grains that are merely hulled, whereas 1104.12 involves flattening the grain between rollers. Confusing these codes can lead to incorrect duty assessments as processed grains often carry different tariffs than raw or semi-processed ones.
Top exporters and importers of HS 110422 (the code used for hulled oats), 2025
In 2025, the largest exporter of HS 110422 (the code used for hulled oats) in UN Comtrade data was Canada, with 34% of world exports; the largest importer in UN Comtrade data was the United States, with 34% 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 110422, not only hulled oats.
Top exporters 2025 · share of world exports
- 1 Canada $80M 34% of world exports
- 2 Chile $52M 22% of world exports
- 3 Belgium $23M 10.0% of world exports
World total: $234M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $85M 34% of world imports
- 2 India $28M 11% of world imports
- 3 Netherlands $19M 7.3% of world imports
World total: $254M 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 hulled oats
Brazil classifies hulled oats under NCM 1104.22.00: HS 1104.22 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about hulled oats
What is the HS code for Hulled oats?
The HS code for Hulled oats is 110422 (Cereal grains; worked (e.g. hulled, pearled, sliced or kibbled) of oats). The HS code for hulled oats is 1104.22, which covers cereal grains of oats that have been worked by hulling.
How do I classify Hulled oats for customs?
Hulled oats is classified under HS code 110422 — Cereal grains; worked (e.g. hulled, pearled, sliced or kibbled) of oats. This is a 6-digit subheading level code.
Can hulled oats be classified in Chapter 10?
No, Chapter 10 is reserved for cereals in the grain, either in the husk or otherwise unworked. Once the hull is removed, the product must be classified under Chapter 11, specifically heading 1104.
Which countries are the top exporters of hulled oats (HS 110422)?
In 2025, the top exporters of HS 110422 (the code used for hulled oats) in UN Comtrade data were Canada ($80M, 34% of world exports), Chile ($52M) and Belgium ($23M). World exports came to about $234M, 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 hulled oats (HS 110422)?
In 2025, the top importers of HS 110422 (the code used for hulled oats) in UN Comtrade data were the United States ($85M, 34% of world imports), India ($28M) and the Netherlands ($19M). World imports came to about $254M, 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 Hulled oats the same in all countries?
The base HS code 110422 for Hulled 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 hulled oats in Brazil?
In Brazil, hulled oats (HS 110422) is classified under NCM 1104.22.00.