Tariff Schedule Rulings D-Memoranda Trade Remedies PGA Requirements Sanctions Regimes

Heading 1104

Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 10.06; germ of cereals, whole, rolled, flaked or ground.

6 subheadings

Subheadings

Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 10.06; germ of cereals, whole, rolled, flaked or ground. - Rolled or flaked grains: - Of oats

1 tariff items

Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 10.06; germ of cereals, whole, rolled, flaked or ground. - Rolled or flaked grains: - Of other cereals

5 tariff items

Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 10.06; germ of cereals, whole, rolled, flaked or ground. - Other worked grains (for example, hulled, pearled, sliced or kibbled): - Of oats

1 tariff items

Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 10.06; germ of cereals, whole, rolled, flaked or ground. - Other worked grains (for example, hulled, pearled, sliced or kibbled): - Of maize (corn)

1 tariff items

Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 10.06; germ of cereals, whole, rolled, flaked or ground. - Other worked grains (for example, hulled, pearled, sliced or kibbled): - Of other cereals

5 tariff items

Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 10.06; germ of cereals, whole, rolled, flaked or ground. - Germ of cereals, whole, rolled, flaked or ground

3 tariff items

Explanatory Notes

Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading1006; germ of cereals, whole, rolled, flaked or ground The flaked grains which fall in subheadings 1104 12 90 , 1104 19 69 and 1104 19 91 are grains which have been hulled and rolled.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Other worked grains (for example, hulled, pearled, sliced or kibbled) See the HS Explanatory Note to heading 1104 , second paragraph, (2) to (5).

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Pearled In addition to the pearled grains referred to in the HS Explanatory Note to heading 1104 , second paragraph, (4), this subheading covers grain fragments which, having been pearled, are in the form of round granules.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Other This subheading covers products obtained from the fragmentation of non-hulled cereal grains which do not comply with the sieving criteria laid down in note 3 to this chapter.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Hulled (shelled or husked), whether or not sliced or kibbled; pearled For the term ‘pearled’, see the explanatory note to subheading 1104 22 50 .

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Other See the explanatory note to subheading 1104 22 95 . Broken maize grains recovered during the sifting of cleaned unhulled maize grains and satisfying the criteria laid down in note 2(A) to this chapter are classified in this subheading as grains ‘not otherwise worked than kibbled’.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Pearled See the explanatory note to subheading 1104 22 50 .

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Other See the explanatory note to subheading 1104 22 95 .

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Not otherwise worked than kibbled See the explanatory note to subheading 1104 22 95 .

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Germ of cereals, whole, rolled, flaked or ground See the HS Explanatory Note to heading 1104 , second paragraph, (6).

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Chapter 11 Notes (3)

1. 1. This Chapter does not cover: • (a) Roasted malt put up as coffee substitutes (heading 09.01 or 21.01); • (b) Prepared flours, groats meals or starches of heading 19.01; • (c) Corn flakes or other products of heading 19.04; • (d) Vegetables, prepared or preserved, of heading 20.01, 20.04 or 20.05; • (e) Pharmaceutical products (Chapter 30); or • (f) Starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33).

2. 2. (A) Products from the milling of the cereals listed in the table below fall in this Chapter if they have, by weight on the dry product: • (a) a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in Column (2); and • (b) an ash content (after deduction of any added minerals) not exceeding that indicated in Column (3). • Otherwise, they fall in heading 23.02. However, germ of cereals, whole, rolled, flaked or ground, is always classified in...

3. 3. For the purpose of heading 11.03, the terms "groats" and "meal" mean products obtained by the fragmentation of cereal grains, of which: • (a) in the case of maize (corn) products, at least 95% by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm; • (b) in the case of other cereal products, at least 95% by weight passes through a woven metal wire cloth sieve with an aperture of 1.25 mm.

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