HTS US: 1904.XX.XXXX
Description
Heading 1904 includes a variety of prepared foods primarily obtained from cereals through processes such as swelling, roasting, or flaking. These are commonly ready-to-eat or pre-cooked cereal products. The heading also encompasses cereals (excluding corn (maize)) presented in grain form, flakes, or other worked forms, provided they are not flour, groats, or meal, and are not classified elsewhere.
Key categories include:
- Prepared foods from swelling or roasting of cereals: Products like cornflakes and similar breakfast cereals that are made by expanding cereal grains through heat treatment.
- Prepared foods from unroasted cereal flakes or mixtures: These products may contain a combination of unroasted and roasted flakes or swelled cereals and are often packed in airtight containers.
- Bulgur wheat: Cracked wheat that has been parboiled, dried, and ground, widely used in Middle Eastern cuisine.
Code Hierarchy
- Section IV: Prepared Foodstuffs; Beverages, Spirits and Vinegar; Tobacco (Chapters 16-24)
- Chapter 19: Preparations of cereals, flour, starch or milk; pastrycooks’ products
- Heading 1904: Prepared foods obtained by the swelling or roasting of cereals or cereal products; cereals (other than corn (maize)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included
- US HTS Code (10-digit):
1904.XX.XXXX– The final digits specify the exact type and preparation detail.
Detailed Breakdown of Subheadings
The 4-digit HS heading 1904 subdivides into more specific 6-digit and 10-digit codes based on the preparation method and ingredients.
| HS/HTS Code | Description | Examples & Notes |
|---|---|---|
| 1904.10.00 | Prepared foods obtained by the swelling or roasting of cereals or cereal products | Includes cornflakes and similar expanded cereal products. |
| 1904.10.00.40 | Containing cane and/or beet sugar | Products sweetened with cane or beet sugar. |
| 1904.10.00.80 | Other | Prepared cereals without cane or beet sugar. |
| 1904.20 | Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals | Often packaged in airtight containers, may or may not contain certain fruits. |
| 1904.20.10.00 | In airtight containers and not containing apricots, citrus fruits, peaches or pears | Example: Plain cereal flakes without added fruits. |
| 1904.20.90.00 | Other | Includes products containing the specified fruits or other variants. |
| 1904.30.00.00 | Bulgur wheat | Parboiled cracked wheat widely used in cooking. |
| 1904.90.01 | Other | Miscellaneous prepared cereal products not included above. |
| 1904.90.01.20 | Frozen | Frozen cereal-based prepared foods. |
| 1904.90.01.40 | Other | Non-frozen miscellaneous products. |
What is NOT Classified Here?
To ensure accurate classification, note the following exclusions:
- Flour, groats, and meal: These cereal derivatives are classified separately and are not included in this heading.
- Prepared foods elsewhere classified: Products with specific preparations or ingredients falling under other headings, such as breakfast cereals with added fruits that classify differently.
- Unprocessed grains: Raw cereals not pre-cooked or prepared do not fall under this code.
Notes
- Packaging: Certain subheadings specify packaging conditions such as airtight containers, which may affect classification.
- Ingredient variations: Presence of cane or beet sugar is specifically noted in some codes, impacting tariff treatment.
- Frozen products: Frozen prepared cereal foods have distinct codes reflecting their state.
Declaration Example
Product: Shipment of cornflakes containing cane sugar.US HTS Code:
1904.10.00.40(Prepared foods obtained by swelling or roasting of cereals containing cane and/or beet sugar)Unit of Quantity: Kilogram (kg)
General Duty Rate: Consult current USHTS for applicable tariff rates.
Additional Requirements: Ensure compliance with FDA regulations for cereal food imports.
Related HTS Codes
- HTS 1001: Wheat and meslin (raw grains).
- HTS 1104: Cereal grains, worked but not flour or meal (e.g., rolled or flaked oats).
- HTS 1901: Malt extracts; food preparations of flour, groats, meal, starch or malt extract.
