Product classification
HS code for Pearled oats: 1104.22
Cereal grains, worked (e.g. hulled, pearled, sliced or kibbled) of oats.
Classification of pearled oats under HS 1104.22
Pearled oats are classified under HS code 1104.22, a subheading that specifically addresses cereal grains of oats that have been worked by pearling. According to the Harmonized System's Chapter 11 notes, this heading applies to grains that have undergone mechanical processing to remove the husk, bran, or germ. Pearling is a specific abrasive process that removes the outer layers of the oat kernel, often resulting in a smooth, rounded appearance. This classification is distinct from raw oats, which are found in Chapter 10. The transition from Chapter 10 to Chapter 11 occurs when the grain is no longer in its natural, harvested state and has been subjected to milling industry processes. For oats, this often involves the removal of the tough, inedible outer hull. If the process continues to remove the bran layers to produce a rounded grain, it is definitively pearled. This classification is essential for customs purposes to differentiate between animal feed (often raw oats) and human-grade food ingredients (worked oats). The technical requirements for 1104.22 require that the grain remains substantially whole, distinguishing it from oat flour or oat meal.
- Covers
- Pearled oat grains
- Hulled and clipped oats
- Sliced oat grains
- Kibbled oats (worked)
- Whole oat kernels with pericarp removed
- 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. A frequent misclassification occurs with HS code 1004.90, which is for oats in their natural state. Importers often fail to recognize that the simple act of hulling or pearling moves the product to 1104. Additionally, pearled oats are often confused with rolled or flaked oats (HS code 1104.12). Rolled oats have been steamed and flattened, whereas pearled oats remain in their rounded, grain-like form. Using the incorrect code can lead to significant differences in duty rates.
Top exporters and importers of HS 110422 (the code used for pearled oats), 2025
In 2025, the largest exporter of HS 110422 (the code used for pearled 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 pearled 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 pearled oats
Brazil classifies pearled 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 pearled oats
What is the HS code for Pearled oats?
The HS code for Pearled oats is 110422 (Cereal grains; worked (e.g. hulled, pearled, sliced or kibbled) of oats). The HS code for pearled oats is 1104.22, covering worked oat grains.
How do I classify Pearled oats for customs?
Pearled 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 pearled oats be classified under Chapter 10?
No, Chapter 10 is for cereals in the grain that are unworked. Once oats are pearled or hulled, they must be classified under heading 1104.
Which countries are the top exporters of pearled oats (HS 110422)?
In 2025, the top exporters of HS 110422 (the code used for pearled 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 pearled oats (HS 110422)?
In 2025, the top importers of HS 110422 (the code used for pearled 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 Pearled oats the same in all countries?
The base HS code 110422 for Pearled 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 pearled oats in Brazil?
In Brazil, pearled oats (HS 110422) is classified under NCM 1104.22.00.