HS Code: 110320
Grain pellets
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📋 Code Structure

Chapter
Chapter 11 covers products of the milling industry, including cereal flours, starches, inulin, gluten, etc., as well as cereal pellets. This chapter mainly deals with products made by milling and processing cereals or other vegetable materials, but excludes cereals for direct consumption (Chapter 10) and baked goods (Chapter 19). The core is intermediate products in powder, granular, or pellet form.
Heading
Heading 1103 covers pellets, groats, and meal obtained by milling or processing cereals. Specifically includes: cereal meal (1103.11-1103.19) and cereal pellets (1103.20). Pellets refer to granular products made by extruding or pelletizing cereal flour or meal, often used for feed or further processing.
Digit Breakdown
First 2 digits 11: Chapter 11, products of the milling industry. Digits 3-4 03: Heading 1103, cereal meal, groats, and pellets. Digits 5-6 20: Subheading 1103.20, cereal pellets. Note: 1103.20 is the only subheading covering all cereal pellets, without distinguishing cereal types. Whereas 1103.11 to 1103.19 subdivide meal and groats by cereal type. Therefore, 110320 specifically refers to pellets, regardless of whether the raw material is wheat, corn, or other cereals.
Classification Basis
The goods are cereal pellets, belonging to Chapter 11 milling products, and conform to the description of heading 1103. Pellets are made by pelletizing cereal flour or meal, different from Chapter 10 cereals (unprocessed) and Chapter 19 food preparations (further processed). Therefore classified under 1103.20, not 1103.11-1103.19 (meal/groats) or 2302 (feed residues).

📝 Declaration Elements

Product Name
The specific name of the declared goods, should state cereal pellets and specify the raw cereal type, such as corn pellets, wheat pellets, etc.
⚠️ Only writing 'pellets' without specifying raw material, or mistakenly writing 'feed pellets'.
Raw Materials
List the cereal types used for pellets, such as corn, wheat, barley, oats, etc., and whether multiple cereals are mixed.
⚠️ Not listing specific cereals, or vaguely writing 'cereals'.
Processing Method
Describe the pelletizing process, such as extrusion pelletizing, drum pelletizing, etc., and whether subjected to cooking, expansion, etc.
⚠️ Not stating processing method, or mistakenly writing 'baking'.
Composition Content
Indicate the percentage of cereal components, such as corn content ≥95%, and whether binders, moisture, etc. are added.
⚠️ Not providing composition content, or additives not declared.
Appearance
Describe the color, shape, size, etc. of pellets, such as light yellow cylindrical pellets, diameter 3-5mm.
⚠️ Description too simple, such as 'granular'.
Use
State the final use of pellets, such as animal feed, brewing raw material, further processing, etc.
⚠️ Use unclear, such as 'industrial use'.
Packaging Specifications
Indicate packaging method and net weight per package, such as woven bag, 50kg/bag.
⚠️ Net weight not indicated, or packaging description unclear.
Example:
Product Name: Corn pellets; Raw Materials: Corn; Processing Method: Extrusion pelletizing, uncooked; Composition Content: Corn 98%, moisture 2%; Appearance: Light yellow cylindrical pellets, diameter 4mm; Use: Animal feed; Packaging Specifications: Woven bag, 50kg/bag.
Common Mistakes:

🎯 Classification Logic

Basis
Core classification basis: 1) The goods are in pellet form, conforming to the description of 'pellets' in heading 1103; 2) The raw material is cereal, and has undergone milling or pelletizing processing, but not further processed into food; 3) The pellet processing technique (extrusion, pelletizing) falls within Chapter 11 scope, does not change the basic properties of cereals. Therefore classified under 1103.20.
Confused Codes:
1103.11 - Wheat meal
1103.11 is wheat meal, in powder form; 1103.20 is pellets, in granular form, different physical forms.
1103.19 - Other cereal meal
1103.19 is other cereal meal, powder form; 1103.20 is pellets, granular form, and does not distinguish cereal types.
2302.40 - Cereal bran, sharps and other residues
2302.40 is residues from milling process, while 1103.20 is cereal pellets, a processed product, not residue.
1904.10 - Puffed or roasted cereal food
1904.10 is puffed or roasted ready-to-eat cereal food, while 1103.20 pellets are usually uncooked, used for feed or reprocessing.
Self-Check:

❓ FAQ

Q: What is the difference in HS codes between cereal pellets and cereal meal?
A: Cereal meal is classified under 1103.11-1103.19, subdivided by cereal type; cereal pellets are classified under 1103.20, without distinguishing cereal types. The physical forms differ: meal is powder, pellets are granular.
Q: If binders are added to cereal pellets, are they still classified under 1103.20?
A: If the added binders are only processing aids and do not change the basic properties of the pellets, they are still classified under 1103.20. But if the additives give the product characteristics of other headings (such as food), it may be classified under other codes.
Q: How to check the tariff rate for 110320?
A: Through the General Administration of Customs website, China International Trade Single Window, or third-party query platforms, enter HS code 110320 to view import tariffs, VAT, and other rates. Note that rates may vary by country and trade agreements.
Q: In the declaration elements for cereal pellets, why is it necessary to specify the raw cereal type?
A: Although 1103.20 does not distinguish cereal types, specifying the raw material helps customs confirm the product attributes, prevent misclassification under other codes, and facilitate statistics and supervision.
Q: How should cereal pellets sold via cross-border e-commerce be classified?
A: If cereal pellets are sold as pet feed or raw materials, they are still classified under 1103.20. But if sold as directly edible snacks and have been cooked or seasoned, they may be classified under Chapter 19 or Chapter 21.
Q: Both 110320 and 230240 involve cereals, how to distinguish them?
A: 110320 is cereal pellets, a processed product; 230240 is cereal bran, sharps, and other residues, by-products of the milling process. The former is granular, the latter is powder or residue form.
Q: Does the export tax rebate apply to cereal pellets?
A: Export tax rebates depend on the specific goods and the country's rebate policies. It is necessary to check the latest export rebate rate. Generally, 1103.20 may be eligible for rebates, but subject to the tax authority's publication.
Q: If cereal pellets have been puffed, are they still classified under 110320?
A: If the puffing process makes the pellets ready-to-eat food, they may be classified under 1904.10. But if puffing is only to improve feed performance without changing basic properties, they may still be classified under 1103.20. Judgment is based on the specific process and use.
⚠️ 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.