HS Heading 1104 : Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground
HS Heading 1104 encompasses cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground. It classifies 6 6-digit WCO subheadings within Chapter 11 under the Harmonized System [USITC HTS 2026].
Subheadings Under Heading 1104
| HS Code | WCO 6-Digit Subheading Description | Chapter | Operational Package |
|---|---|---|---|
| 1104.12 | Rolled or flaked grains, Of oats | 11 | View 1104.12 Package → |
| 1104.19 | Rolled or flaked grains, Of other cereals | 11 | View 1104.19 Package → |
| 1104.22 | Other worked grains (for example, hulled, pearled, sliced or kibbled), Of oats | 11 | View 1104.22 Package → |
| 1104.23 | Other worked grains (for example, hulled, pearled, sliced or kibbled), Of corn (maize) | 11 | View 1104.23 Package → |
| 1104.29 | Other worked grains (for example, hulled, pearled, sliced or kibbled), Of other cereals | 11 | View 1104.29 Package → |
| 1104.30 | Germ of cereals, whole, rolled, flaked or ground | 11 | View 1104.30 Package → |
How to Select the Correct Subheading Under Heading 1104
Commercial shipments must be declared under the exact 6-digit WCO subheading that matches physical, chemical, or processing characteristics. Review the subheading descriptions above and verify against binding CBP CROSS rulings prior to entry filing.
Official Primary Sources & Authority References
USITC HTS Heading 1104 ↗
United States International Trade Commission official Harmonized Tariff Schedule.
CBP CROSS Rulings ↗
CBP e-Rulings database for Heading 1104 precedent rulings.
WCO Nomenclature ↗
World Customs Organization Harmonized System 2022 nomenclature standard.
U.S. Census Foreign Trade ↗
U.S. Census Bureau HTS-to-NAICS concordance and Schedule B export database.