Chapter 10 covers cereals, including wheat, rye, barley, oats, maize (corn), rice, sorghum, buckwheat, millet, etc. Cereals of this chapter refer mainly to unprocessed grains, whether or not husked, but after milling, refining, or similar processing they are generally classified under Chapter 11. This chapter also includes certain heat-treated or cooked cereals, provided they meet specific conditions. Heading 1004 specifically covers oats, including husked oats (covered oats) and dehulled oats (naked oats). Oats are an important dual-purpose grain and feed crop, mainly used for food, feed, and industrial raw materials. This heading is divided into two subheadings: 100410 (seed oats) and 100490 (other oats). Seed oats must be intended for planting use; other oats include those for food, feed, etc. HS code 100400 is a 6-digit code. The first 2 digits '10' represent Chapter 10, cereals; digits 3-4 '04' represent heading 1004, oats; digits 5-6 '00' indicate that there is no further subdivision under this heading (in the 6-digit HS, there is no subheading subdivision under heading 1004, and all oats are classified under 100400). However, note that in the 10-digit codes of some countries or regions, further subdivision may exist, such as 100410 (seed) and 100490 (other), but the international 6-digit standard is 100400. Oats are classified under 1004 rather than 1003 (barley) or 1005 (maize/corn) because their botanical characteristics and uses differ from those cereals. Oats belong to the genus Avena in the grass family Poaceae, and the grain morphology and nutritional composition are unique. Also, oats are usually husked or dehulled but not milled; if milled, they are classified under 1104. Therefore, unprocessed oat grains are correctly classified under 1004.
Chapter
Chapter 10 covers cereals, including wheat, rye, barley, oats, maize (corn), rice, sorghum, buckwheat, millet, etc. Cereals of this chapter refer mainly to unprocessed grains, whether or not husked, but after milling, refining, or similar processing they are generally classified under Chapter 11. This chapter also includes certain heat-treated or cooked cereals, provided they meet specific conditions.
Heading
Heading 1004 specifically covers oats, including husked oats (covered oats) and dehulled oats (naked oats). Oats are an important dual-purpose grain and feed crop, mainly used for food, feed, and industrial raw materials. This heading is divided into two subheadings: 100410 (seed oats) and 100490 (other oats). Seed oats must be intended for planting use; other oats include those for food, feed, etc.
Digit Breakdown
HS code 100400 is a 6-digit code. The first 2 digits '10' represent Chapter 10, cereals; digits 3-4 '04' represent heading 1004, oats; digits 5-6 '00' indicate that there is no further subdivision under this heading (in the 6-digit HS, there is no subheading subdivision under heading 1004, and all oats are classified under 100400). However, note that in the 10-digit codes of some countries or regions, further subdivision may exist, such as 100410 (seed) and 100490 (other), but the international 6-digit standard is 100400.
Classification Basis
Oats are classified under 1004 rather than 1003 (barley) or 1005 (maize/corn) because their botanical characteristics and uses differ from those cereals. Oats belong to the genus Avena in the grass family Poaceae, and the grain morphology and nutritional composition are unique. Also, oats are usually husked or dehulled but not milled; if milled, they are classified under 1104. Therefore, unprocessed oat grains are correctly classified under 1004.
📝 Declaration Elements
Product name: The specific name of the declared commodity, such as 'oats' or 'covered oats', 'naked oats', and it must be consistent with the actual goods. Whether for seed use: State the use of the oats, whether for planting or other uses, which affects subheading classification. Whether husked: Indicate whether the oats are husked. Husked oats are usually called covered oats; dehulled oats are naked oats. Degree of processing: Describe whether the oats have undergone milling, refining, or other processing. If only dehulled, they still fall under 1004. Origin: Declare the country or region of origin of the oats, used to determine the applicable tariff rate and trade statistics. Brand: If there is a brand, declare the brand name; if there is no brand, declare 'none'. Packaging specifications: Declare the packaging method, such as bulk or bagged, and the net weight per package. Product name: Oats (covered oats); Whether for seed use: No; Whether husked: Yes; Degree of processing: Unmilled; Origin: Australia; Brand: None; Packaging specifications: Bulk, 50 kg per bag. Incorrectly classifying oat flakes (milled) under 1004, when they should actually be classified under 1104. Failure to provide a seed inspection certificate for seed oats, resulting in inability to enjoy the seed-use tariff rate. Failure to distinguish between husked and dehulled oats, which may affect quarantine requirements. False declaration of origin, such as reporting Canadian oats as U.S. origin, which may trigger anti-dumping duties.
Product name
The specific name of the declared commodity, such as 'oats' or 'covered oats', 'naked oats', and it must be consistent with the actual goods.
⚠️ Misreporting as 'oat flakes' or 'oat rice', resulting in incorrect classification.
Whether for seed use
State the use of the oats, whether for planting or other uses, which affects subheading classification.
⚠️ Misreporting food oats as seed oats in order to obtain preferential tariff rates.
Whether husked
Indicate whether the oats are husked. Husked oats are usually called covered oats; dehulled oats are naked oats.
⚠️ Failure to accurately describe the husked state, affecting classification.
Degree of processing
Describe whether the oats have undergone milling, refining, or other processing. If only dehulled, they still fall under 1004.
⚠️ Misreporting milled oat flour as unprocessed oats.
Origin
Declare the country or region of origin of the oats, used to determine the applicable tariff rate and trade statistics.
⚠️ Vague declaration of origin, such as 'EU', instead of specifying the country.
Brand
If there is a brand, declare the brand name; if there is no brand, declare 'none'.
⚠️ Ignoring brand declaration, resulting in an incomplete customs declaration form.
Packaging specifications
Declare the packaging method, such as bulk or bagged, and the net weight per package.
⚠️ Failure to indicate net weight, affecting customs inspection and statistics.
Example： Product name: Oats (covered oats); Whether for seed use: No; Whether husked: Yes; Degree of processing: Unmilled; Origin: Australia; Brand: None; Packaging specifications: Bulk, 50 kg per bag.
Common Mistakes：
Incorrectly classifying oat flakes (milled) under 1004, when they should actually be classified under 1104.
Failure to provide a seed inspection certificate for seed oats, resulting in inability to enjoy the seed-use tariff rate.
Failure to distinguish between husked and dehulled oats, which may affect quarantine requirements.
False declaration of origin, such as reporting Canadian oats as U.S. origin, which may trigger anti-dumping duties.
🎯 Classification Logic
Core basis for classification: the botanical characteristics, degree of processing, and use of oats. Unprocessed oat grains, whether or not husked, are classified under 1004. If milled, refined, flaked, etc., they are classified under Chapter 11 (e.g., 1104). Seed oats require supporting documentation and are classified under 100410; others under 100490. 1003 Barley: Barley and oats belong to different genera, and the grain morphology and uses differ. Barley usually has long awns, while oat awns are shorter. 1005 Maize (corn): Maize grains are larger and flat, while oat grains are slender. In terms of use, maize is more often used for feed and industry. 1104 Milled cereals: 1104 covers cereals that are milled, dehulled, flaked, etc., such as oat flakes. If oats are only dehulled, they still fall under 1004. 2302 Bran, sharps, and other residues from cereal processing: By-products after oat processing, such as oat bran, are classified under 2302, not 1004. Is it husked? Is it for seed use? Has it been milled or refined? Is the origin clear? Are the packaging specifications declared?
Basis
Core basis for classification: the botanical characteristics, degree of processing, and use of oats. Unprocessed oat grains, whether or not husked, are classified under 1004. If milled, refined, flaked, etc., they are classified under Chapter 11 (e.g., 1104). Seed oats require supporting documentation and are classified under 100410; others under 100490.
Confused Codes：
1003 - Barley
Barley and oats belong to different genera, and the grain morphology and uses differ. Barley usually has long awns, while oat awns are shorter.
1005 - Maize (corn)
Maize grains are larger and flat, while oat grains are slender. In terms of use, maize is more often used for feed and industry.
1104 - Milled cereals
1104 covers cereals that are milled, dehulled, flaked, etc., such as oat flakes. If oats are only dehulled, they still fall under 1004.
2302 - Bran, sharps, and other residues from cereal processing
By-products after oat processing, such as oat bran, are classified under 2302, not 1004.
Self-Check：
✓ Is it husked?
✓ Is it for seed use?
✓ Has it been milled or refined?
✓ Is the origin clear?
✓ Are the packaging specifications declared?
❓ FAQ
Which HS code should oat flakes be classified under? Oat flakes are oats that have been milled, rolled, or otherwise processed and should be classified under Chapter 11, specifically 1104.1200 (oat flakes). If only dehulled but not milled, they still fall under 1004. What is the difference in classification between seed oats and non-seed oats? In the international 6-digit HS, oats are uniformly classified under 100400. However, in the 10-digit codes of many countries, seed oats are classified under 100410 and others under 100490. Seed oats usually require a seed inspection certificate. How can one determine whether oats have been milled? Milling refers to grinding cereals into flour or crushing them. Oat flakes are steamed and flattened, which also counts as milling processing. If oats are only dehulled, they are still unprocessed and fall under 1004. What declaration elements are required for imported oats? It is necessary to declare the product name, whether for seed use, whether husked, degree of processing, origin, brand, packaging specifications, etc. The specific requirements are subject to customs regulations. How can the tariff rate for oats be checked? Tariff rates vary by country, trade agreement, and origin. You can consult China Customs' Import and Export Tariff Schedule or obtain the latest rates through the General Administration of Customs website or tariff query platforms. Are the HS codes for oat flour and oat grains the same? No. Oat grains (unprocessed) are classified under 1004, while oat flour (milled) is classified under 1104.1200. Are oats considered sensitive commodities? Oats are agricultural products and may involve quarantine, tariff quotas, etc. Before importation, relevant regulations should be understood, such as whether an Import Animal and Plant Quarantine License is required. If oats are used for feed, does the classification change? Oats used for feed, if unprocessed, still fall under 1004; if processed into feed, they may be classified under 2302 or 2309.
Q: Which HS code should oat flakes be classified under?
A: Oat flakes are oats that have been milled, rolled, or otherwise processed and should be classified under Chapter 11, specifically 1104.1200 (oat flakes). If only dehulled but not milled, they still fall under 1004.
Q: What is the difference in classification between seed oats and non-seed oats?
A: In the international 6-digit HS, oats are uniformly classified under 100400. However, in the 10-digit codes of many countries, seed oats are classified under 100410 and others under 100490. Seed oats usually require a seed inspection certificate.
Q: How can one determine whether oats have been milled?
A: Milling refers to grinding cereals into flour or crushing them. Oat flakes are steamed and flattened, which also counts as milling processing. If oats are only dehulled, they are still unprocessed and fall under 1004.
Q: What declaration elements are required for imported oats?
A: It is necessary to declare the product name, whether for seed use, whether husked, degree of processing, origin, brand, packaging specifications, etc. The specific requirements are subject to customs regulations.
Q: How can the tariff rate for oats be checked?
A: Tariff rates vary by country, trade agreement, and origin. You can consult China Customs' Import and Export Tariff Schedule or obtain the latest rates through the General Administration of Customs website or tariff query platforms.
Q: Are the HS codes for oat flour and oat grains the same?
A: No. Oat grains (unprocessed) are classified under 1004, while oat flour (milled) is classified under 1104.1200.
Q: Are oats considered sensitive commodities?
A: Oats are agricultural products and may involve quarantine, tariff quotas, etc. Before importation, relevant regulations should be understood, such as whether an Import Animal and Plant Quarantine License is required.
Q: If oats are used for feed, does the classification change?
A: Oats used for feed, if unprocessed, still fall under 1004; if processed into feed, they may be classified under 2302 or 2309.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.