Product classification
HS code for Oats: 1004.90
Cereals, oats, other than seed.
Classification of oats under HS 1004.90
Oats that are not intended for sowing are classified under HS code 1004.90. This code is found in Chapter 10 (Cereals) under heading 1004. The .90 subheading, often labeled as "other," covers the majority of the global trade in oats, including those used for animal fodder, industrial milling, and human food production. This classification applies to the raw cereal grain in its natural state. While the oats can be cleaned, dried, or screened, they must remain as whole grains to stay within Chapter 10. Once the oats undergo more intensive mechanical processing, such as hulling (removing the outer husk), rolling, flaking, or pearling, they are no longer classified under 1004.90. Instead, they are moved to Chapter 11, which covers products of the milling industry. For example, rolled or flaked oats are classified under 1104.12. Accurate classification under 1004.90 is essential for the application of agricultural levies, as many regions have specific price supports or import protections for bulk grains. Additionally, because these oats are often used in the food supply chain, they are subject to different sanitary and phytosanitary (SPS) regulations compared to seeds for sowing.
- Covers
- Bulk oats for animal feed
- Milling-grade oats for flour production
- Whole grain oats for human consumption
- Unprocessed oat grains in bulk containers
- Oats with husks intact (not for sowing)
- Also under 1004.90
- Quaker Oats
- Bob's Red Mill Rolled Oats
- McCann's Irish Oatmeal
- Flahavan's Oats
Codes often confused with 1004.90
Common mistake. Oats are frequently misclassified under 1004.10 if they are mistakenly declared as seeds for sowing. More commonly, they are misclassified under 1104.22 (hulled oats) or 1104.12 (rolled oats) if the importer fails to distinguish between the raw grain and the processed product.
Top exporters and importers of HS 100490 (the code used for oats), 2025
In 2025, the largest exporter of HS 100490 (the code used for oats) in UN Comtrade data was Canada, with 41% of world exports; the largest importer in UN Comtrade data was the United States, with 31% 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 100490, not only oats.
Top exporters 2025 · share of world exports
- 1 Canada $440M 41% of world exports
- 2 Australia $188M 18% of world exports
- 3 Finland $110M 10% of world exports
World total: $1.1B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $340M 31% of world imports
- 2 China $217M 20% of world imports
- 3 Germany $159M 15% of world imports
World total: $1.1B 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 oats
Brazil classifies oats under NCM 1004.90.00: HS 1004.90 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about oats
What is the HS code for Oats?
The HS code for Oats is 100490 (Cereals; oats, other than seed). The HS code for oats (other than those for sowing) is 1004.90.
How do I classify Oats for customs?
Oats is classified under HS code 100490 — Cereals; oats, other than seed. This is a 6-digit subheading level code.
Are rolled oats or oatmeal classified under 1004.90?
No, rolled oats and oatmeal are processed products and are classified under heading 1104, specifically 1104.12 for rolled or flaked oats.
Which countries are the top exporters of oats (HS 100490)?
In 2025, the top exporters of HS 100490 (the code used for oats) in UN Comtrade data were Canada ($440M, 41% of world exports), Australia ($188M) and Finland ($110M). World exports came to about $1.1B, 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 oats (HS 100490)?
In 2025, the top importers of HS 100490 (the code used for oats) in UN Comtrade data were the United States ($340M, 31% of world imports), China ($217M) and Germany ($159M). World imports came to about $1.1B, 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 Oats the same in all countries?
The base HS code 100490 for 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 oats in Brazil?
In Brazil, oats (HS 100490) is classified under NCM 1004.90.00.