Chapter 10 covers cereals, including wheat, rye, barley, oats, maize (corn), rice, sorghum, buckwheat, millet, etc. Cereals of this chapter may be processed by husking, milling, polishing, etc., but must retain the essential characteristics of cereals. The scope covers unprocessed husked cereals to husked and milled products, but excludes products further processed into flour, starch, food preparations, etc. (classified under Chapter 11 or Chapter 19). Heading 1006 refers specifically to rice, including paddy rice, husked (brown) rice, milled rice, broken rice, etc. Whether or not husked, milled, polished, glazed, or parboiled, it is classified under this heading. However, rice flour, rice starch, etc. are classified under Chapter 11. Under this heading, it is further subdivided by degree of processing and grain integrity, with broken rice being an important subheading. Code 100640 is a six-digit subheading: the first two digits 10 represent Chapter 10 (Cereals); digits 3-4, 06, represent heading 1006 (Rice); digits 5-6, 40, represent subheading 1006.40 (Broken rice). Broken rice refers to broken grains produced during the milling process, with a length less than three-quarters of the average length of a whole grain. This subheading covers broken rice of all varieties, regardless of its use. Broken rice is a by-product or specially produced product of rice processing. Because its grains are broken, it does not meet the definition of whole rice, so it is classified under 1006.40 rather than other whole rice subheadings (such as 1006.30 milled rice). At the same time, if broken rice is further processed into rice flour, it is classified under 1102; if made into food preparations, it is classified under 1904, etc.
Chapter
Chapter 10 covers cereals, including wheat, rye, barley, oats, maize (corn), rice, sorghum, buckwheat, millet, etc. Cereals of this chapter may be processed by husking, milling, polishing, etc., but must retain the essential characteristics of cereals. The scope covers unprocessed husked cereals to husked and milled products, but excludes products further processed into flour, starch, food preparations, etc. (classified under Chapter 11 or Chapter 19).
Heading
Heading 1006 refers specifically to rice, including paddy rice, husked (brown) rice, milled rice, broken rice, etc. Whether or not husked, milled, polished, glazed, or parboiled, it is classified under this heading. However, rice flour, rice starch, etc. are classified under Chapter 11. Under this heading, it is further subdivided by degree of processing and grain integrity, with broken rice being an important subheading.
Digit Breakdown
Code 100640 is a six-digit subheading: the first two digits 10 represent Chapter 10 (Cereals); digits 3-4, 06, represent heading 1006 (Rice); digits 5-6, 40, represent subheading 1006.40 (Broken rice). Broken rice refers to broken grains produced during the milling process, with a length less than three-quarters of the average length of a whole grain. This subheading covers broken rice of all varieties, regardless of its use.
Classification Basis
Broken rice is a by-product or specially produced product of rice processing. Because its grains are broken, it does not meet the definition of whole rice, so it is classified under 1006.40 rather than other whole rice subheadings (such as 1006.30 milled rice). At the same time, if broken rice is further processed into rice flour, it is classified under 1102; if made into food preparations, it is classified under 1904, etc.
📝 Declaration Elements
Product name: The specific name of the declared commodity should state broken rice, and may also indicate the variety, such as indica broken rice, japonica broken rice, etc. Type: Refers to the rice variety, such as indica rice, japonica rice, glutinous rice, etc., which affects quality and use. Whether milled: Indicate whether the broken rice has undergone milling. Broken rice is usually a product of milling, but this must be clearly stated. Length ratio: The ratio of the length of the broken rice to the average length of a whole grain, usually less than 3/4, but it must be specifically stated. Use: The use of the broken rice, such as for food, feed, brewing, etc., which affects regulatory conditions. Packaging specifications: Packaging method and weight per package, such as bagged, bulk, net weight, etc. Brand: If there is a brand, the brand name must be declared; if there is no brand, declare none. Product name: Broken rice (indica rice); Type: Indica rice; Whether milled: Milled; Length ratio: About 1/2; Use: Food; Packaging specifications: 50 kg/bag; Brand: None. Declaring broken rice as whole rice, resulting in incorrect classification and possible tax evasion. Failing to accurately declare the length ratio, making it impossible to prove compliance with the definition of broken rice. Neglecting to declare the use, affecting regulatory documents and quarantine requirements.
Product name
The specific name of the declared commodity should state broken rice, and may also indicate the variety, such as indica broken rice, japonica broken rice, etc.
⚠️ Declaring it only as rice without indicating broken rice, resulting in incorrect classification.
Type
Refers to the rice variety, such as indica rice, japonica rice, glutinous rice, etc., which affects quality and use.
⚠️ Confusing indica rice with japonica rice, or failing to distinguish glutinous rice from non-glutinous rice.
Whether milled
Indicate whether the broken rice has undergone milling. Broken rice is usually a product of milling, but this must be clearly stated.
⚠️ Incorrectly declaring it as unmilled when it has actually been milled, affecting classification.
Length ratio
The ratio of the length of the broken rice to the average length of a whole grain, usually less than 3/4, but it must be specifically stated.
⚠️ Failing to provide the ratio, making it impossible to determine whether it meets the definition of broken rice.
Use
The use of the broken rice, such as for food, feed, brewing, etc., which affects regulatory conditions.
⚠️ Inaccurate declaration of use, leading to omission of license or quarantine requirements.
Packaging specifications
Packaging method and weight per package, such as bagged, bulk, net weight, etc.
⚠️ Unclear description of packaging specifications, affecting inspection and statistics.
Brand
If there is a brand, the brand name must be declared; if there is no brand, declare none.
⚠️ Neglecting brand declaration, leading to intellectual property issues.
Declaring broken rice as whole rice, resulting in incorrect classification and possible tax evasion.
Failing to accurately declare the length ratio, making it impossible to prove compliance with the definition of broken rice.
Neglecting to declare the use, affecting regulatory documents and quarantine requirements.
🎯 Classification Logic
The core basis for classification is the Import and Export Tariff and the Explanatory Notes to the Harmonized Commodity Description and Coding System. Broken rice is classified under 1006.40, and the key criterion is that the grain length is less than three-quarters of the average length of a whole grain. The degree of processing must also be considered: if only broken or milled, it remains under 1006; if further processed into rice flour, starch, etc., it is classified under Chapter 11; if made into instant food, it is classified under Chapter 19. 100630 Milled rice: Milled rice consists of whole grains; although milled and polished, the grains remain intact; broken rice consists of broken grains whose length does not meet the standard. 100620 Husked (brown) rice: Husked (brown) rice consists of whole grains that have been husked but not milled; broken rice may come from husked or milled rice, but it is already broken. 110230 Rice flour: Rice flour is in powder form after milling and has lost the grain form; broken rice remains granular. 110319 Groats and meal of other cereals: This code applies to other cereals, such as groats of maize or wheat; broken rice refers specifically to broken rice grains. Is the grain length less than 3/4 of a whole grain? Has it been milled but not turned into flour? Is it intended for food, feed, or other non-deep processing? Does it belong to rice (Oryza sativa)? Has it not been mixed with other ingredients or made into food preparations?
Basis
The core basis for classification is the Import and Export Tariff and the Explanatory Notes to the Harmonized Commodity Description and Coding System. Broken rice is classified under 1006.40, and the key criterion is that the grain length is less than three-quarters of the average length of a whole grain. The degree of processing must also be considered: if only broken or milled, it remains under 1006; if further processed into rice flour, starch, etc., it is classified under Chapter 11; if made into instant food, it is classified under Chapter 19.
Confused Codes：
100630 - Milled rice
Milled rice consists of whole grains; although milled and polished, the grains remain intact; broken rice consists of broken grains whose length does not meet the standard.
100620 - Husked (brown) rice
Husked (brown) rice consists of whole grains that have been husked but not milled; broken rice may come from husked or milled rice, but it is already broken.
110230 - Rice flour
Rice flour is in powder form after milling and has lost the grain form; broken rice remains granular.
110319 - Groats and meal of other cereals
This code applies to other cereals, such as groats of maize or wheat; broken rice refers specifically to broken rice grains.
Self-Check：
✓ Is the grain length less than 3/4 of a whole grain?
✓ Has it been milled but not turned into flour?
✓ Is it intended for food, feed, or other non-deep processing?
✓ Does it belong to rice (Oryza sativa)?
✓ Has it not been mixed with other ingredients or made into food preparations?
❓ FAQ
What is the difference between the HS codes for broken rice and whole rice? Broken rice is classified under 1006.40, while whole rice is classified under 1006.10 to 1006.30 depending on the degree of processing. The key difference lies in grain integrity: broken rice has a length less than 3/4 of the average length of a whole grain. When declaring, the length ratio must be accurately stated to avoid classification errors. How can it be determined whether broken rice has been milled? Milling refers to the process of removing the outer bran layer of the grain. Broken rice usually comes from the milling stage, but if it has not been milled, could it be classified under 1006.20 (husked rice)? In fact, subheading 1006.40 for broken rice covers all broken rice, whether or not milled. However, the processing status must be truthfully stated when declaring. What regulatory documents are required for importing broken rice? Importing broken rice usually requires an Import Animal and Plant Quarantine License and compliance with the official quarantine requirements of the exporting country. Specific regulatory conditions can be checked in the Import and Export Tariff published by the General Administration of Customs or by consulting the local customs. In addition, tariff quota management may be involved. What uses can broken rice have? Broken rice can be used for food (such as making rice flour or porridge), feed, brewing, starch production, etc. Different uses may affect regulatory requirements and tariff treatment, and the use should be accurately stated when declaring. How are the HS codes for broken rice and rice flour distinguished? Broken rice is granular and classified under 1006.40; rice flour is powdery and classified under 1102.30. The key distinction lies in physical form: broken rice remains as grains, while rice flour is powder. If broken rice is further milled into flour, it is classified under Chapter 11. How should the brand be filled in when declaring broken rice? If there is a brand, fill in the brand name; if there is no brand, fill in "None". Brand information helps customs intellectual property protection and avoids infringement risks. If it is OEM production, authorization proof must be provided. How is the tariff quota for broken rice managed? Imports of rice (including broken rice) are subject to tariff quota management. The in-quota rate is lower, and the out-of-quota rate is higher. Enterprises need to apply to the Ministry of Commerce for a quota certificate and submit it when declaring. Specific rates can be checked in announcements by the General Administration of Customs. What should be noted when declaring the origin of broken rice? Origin affects tariff treatment. If an agreement rate applies, a certificate of origin must be provided. The country of origin should be accurately stated when declaring, and rules such as direct transport must be met. For broken rice, origin criteria may involve wholly obtained or substantial transformation.
Q: What is the difference between the HS codes for broken rice and whole rice?
A: Broken rice is classified under 1006.40, while whole rice is classified under 1006.10 to 1006.30 depending on the degree of processing. The key difference lies in grain integrity: broken rice has a length less than 3/4 of the average length of a whole grain. When declaring, the length ratio must be accurately stated to avoid classification errors.
Q: How can it be determined whether broken rice has been milled?
A: Milling refers to the process of removing the outer bran layer of the grain. Broken rice usually comes from the milling stage, but if it has not been milled, could it be classified under 1006.20 (husked rice)? In fact, subheading 1006.40 for broken rice covers all broken rice, whether or not milled. However, the processing status must be truthfully stated when declaring.
Q: What regulatory documents are required for importing broken rice?
A: Importing broken rice usually requires an Import Animal and Plant Quarantine License and compliance with the official quarantine requirements of the exporting country. Specific regulatory conditions can be checked in the Import and Export Tariff published by the General Administration of Customs or by consulting the local customs. In addition, tariff quota management may be involved.
Q: What uses can broken rice have?
A: Broken rice can be used for food (such as making rice flour or porridge), feed, brewing, starch production, etc. Different uses may affect regulatory requirements and tariff treatment, and the use should be accurately stated when declaring.
Q: How are the HS codes for broken rice and rice flour distinguished?
A: Broken rice is granular and classified under 1006.40; rice flour is powdery and classified under 1102.30. The key distinction lies in physical form: broken rice remains as grains, while rice flour is powder. If broken rice is further milled into flour, it is classified under Chapter 11.
Q: How should the brand be filled in when declaring broken rice?
A: If there is a brand, fill in the brand name; if there is no brand, fill in "None". Brand information helps customs intellectual property protection and avoids infringement risks. If it is OEM production, authorization proof must be provided.
Q: How is the tariff quota for broken rice managed?
A: Imports of rice (including broken rice) are subject to tariff quota management. The in-quota rate is lower, and the out-of-quota rate is higher. Enterprises need to apply to the Ministry of Commerce for a quota certificate and submit it when declaring. Specific rates can be checked in announcements by the General Administration of Customs.
Q: What should be noted when declaring the origin of broken rice?
A: Origin affects tariff treatment. If an agreement rate applies, a certificate of origin must be provided. The country of origin should be accurately stated when declaring, and rules such as direct transport must be met. For broken rice, origin criteria may involve wholly obtained or substantial transformation.
⚠️ 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.