HS Code 1104
Worked Cereal Grains
HS code 1104 covers mechanically worked cereal grains, such as rolled, flaked, or pearled grains, commonly found in breakfast cereals and animal feed.
4-digit Section IIFCL
HS Code 1104 — Worked Cereal Grains
This code covers grains that have undergone mechanical treatment like hulling, pearling, rolling, or flaking. A classic example is rolled oats used for porridge.
What's included
- Rolled oats
- Pearled barley
- Flaked maize
- Hulled buckwheat
What's excluded
- Rice → use
1006(Worked rice remains in 1006.)
Common examples
- Rolled porridge oats
- Pearled barley for soup
- Flaked corn for animal feed
- Hulled millet
Frequently asked questions
Are corn flakes (the cereal) in 1104?
No, if they are toasted/prepared for eating, they move to 1904.
Trade & shipping notes
- Typical duty range: 0% - 20%
- Documentation: Ensure the product is not 'pre-cooked' to avoid classification in Chapter 19.
- Typical shipping mode: FCL
- Top exporters: Canada, United States, Germany
- Top importers: United Kingdom, Japan, China
Related HS codes
Key takeaway
1104 is for grains that are physically altered (rolled/pearled) but not yet cooked or milled into flour.
Related HS codes
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