HS Code for Steel-cut oats

Steel-cut oats are classified under HS code 1104.22. This code is part of Chapter 11, which encompasses products of the milling industry, malt, starches, inulin, and wheat gluten. Heading 1104 is reserved for cereal grains that have been worked in specific ways, such as being hulled, rolled, flaked, pearled, sliced, or kibbled. Steel-cut oats, also known as pinhead oats or Irish oats, are produced by taking the whole oat groat and chopping it into two or three pieces using steel blades. This process is defined as "kibbling" or "slicing" in the Harmonized System. Because the oats are not rolled or flaked (which would fall under 1104.12) and are not simply unworked grains (which would fall under 1004), 1104.22 is the correct classification. The classification is determined by the physical state of the grain after processing but before any further preparation like cooking, toasting, or adding flavorings.

Products Included

• Pinhead oats
• Irish oats
• Kibbled oat groats
• Coarse-cut oats
• Sliced oat grains

Common Misclassification

The most frequent misclassification for steel-cut oats is 1104.12, which is specifically for rolled or flaked oats (common oatmeal). While both are processed oats, the mechanical method of slicing versus rolling requires different subheadings. Another error is using 1004.90, which is for oats that have not been worked beyond simple cleaning or grading. If the oats are flavored or pre-cooked, they may move to 1904.10 as a prepared breakfast cereal.

FAQ

What is the HS code for Steel-cut oats?

The HS code for steel-cut oats is 1104.22, which covers worked cereal grains of oats that have been sliced or kibbled.

Is the HS code different for organic steel-cut oats?

No, the HS code 1104.22 applies to both organic and conventional steel-cut oats, as the classification is based on the physical processing of the grain.