Chapter 11 covers the products of the milling industry, including cereal flours, starch, inulin, gluten, etc., but excludes roasted chicory as a coffee substitute, cereal products other than cereal fine flour, and pharmaceutical products. This chapter mainly deals with primary processed products obtained by processing cereals into powder or starch, which are important basic raw materials for the food industry. Heading 1104 covers cereals otherwise worked (e.g., hulled, rolled, flaked, pearled, sliced or kibbled), but excludes cereal fine flour and groats of heading 1103. It specifically includes rolled or flaked cereals, cereal germ, and puffed or roasted cereals, etc. The first 2 digits 11 represent Chapter 11 (products of the milling industry). Digits 3-4, 04, represent heading 1104 (cereals otherwise worked). Digits 5-6, 12, represent subheading 1104.12, namely rolled or flaked oats. The complete code 110412 means rolled or flaked oats (oat flakes), belonging to oat products that are ready-to-eat or require cooking. This commodity is oats processed by rolling or flaking, without other deeper processing (such as puffing or roasting), and is therefore classified under 1104.12. If the oats are only hulled but not rolled, they should be classified under 1104.19; if they have been puffed or roasted, they should be classified under 1104.30.
Chapter
Chapter 11 covers the products of the milling industry, including cereal flours, starch, inulin, gluten, etc., but excludes roasted chicory as a coffee substitute, cereal products other than cereal fine flour, and pharmaceutical products. This chapter mainly deals with primary processed products obtained by processing cereals into powder or starch, which are important basic raw materials for the food industry.
Heading
Heading 1104 covers cereals otherwise worked (e.g., hulled, rolled, flaked, pearled, sliced or kibbled), but excludes cereal fine flour and groats of heading 1103. It specifically includes rolled or flaked cereals, cereal germ, and puffed or roasted cereals, etc.
Digit Breakdown
The first 2 digits 11 represent Chapter 11 (products of the milling industry). Digits 3-4, 04, represent heading 1104 (cereals otherwise worked). Digits 5-6, 12, represent subheading 1104.12, namely rolled or flaked oats. The complete code 110412 means rolled or flaked oats (oat flakes), belonging to oat products that are ready-to-eat or require cooking.
Classification Basis
This commodity is oats processed by rolling or flaking, without other deeper processing (such as puffing or roasting), and is therefore classified under 1104.12. If the oats are only hulled but not rolled, they should be classified under 1104.19; if they have been puffed or roasted, they should be classified under 1104.30.
📝 Declaration Elements
Product name: The specific name of the declared commodity, such as "oat flakes" or "rolled oats", which must be consistent with the actual goods. Processing method: Detailed description of the processing technique, such as "rolled", "flaked", "steamed then rolled", etc., to determine whether it falls under 1104.12. Whether roasted: State whether it has been roasted; roasted oats should be classified under 1104.30. Ingredient content: Declare the purity of the oat flakes, such as whether other ingredients (sugar, salt, etc.) have been added; additives may affect classification. Packaging specifications: State the packaging form (such as retail packaging or bulk) and net weight, which affect regulatory conditions and applicable tax rates. Brand: Declare the brand name (if any); if there is no brand, fill in "none". Production date: Declare the production date or batch number for food safety traceability. Product name: oat flakes; Processing method: rolled and flaked; Whether roasted: no; Ingredient content: 100% oats; Packaging specifications: 25 kg/bag, non-retail packaging; Brand: none; Production date: 2025-01-01. Mistakenly declaring rolled oat flakes as oat flour (1103.20), resulting in incorrect tax rates and regulatory conditions. Failing to distinguish whether roasted, incorrectly classifying roasted oat flakes under 1104.12 when they should actually be classified under 1104.30. Ignoring added ingredients; if sugar, salt, etc. are added, they may be classified under other tariff codes (such as 1904).
Product name
The specific name of the declared commodity, such as "oat flakes" or "rolled oats", which must be consistent with the actual goods.
⚠️ Misdeclaring as "oat flour" or "oat groats", resulting in incorrect classification.
Processing method
Detailed description of the processing technique, such as "rolled", "flaked", "steamed then rolled", etc., to determine whether it falls under 1104.12.
⚠️ Writing only "processed" or "cooked" without specifying the rolling or flaking process.
Whether roasted
State whether it has been roasted; roasted oats should be classified under 1104.30.
⚠️ Misreporting light heat treatment as roasting, resulting in incorrect classification.
Ingredient content
Declare the purity of the oat flakes, such as whether other ingredients (sugar, salt, etc.) have been added; additives may affect classification.
⚠️ Failing to declare additives, resulting in mistaken identification as pure oat flakes.
Packaging specifications
State the packaging form (such as retail packaging or bulk) and net weight, which affect regulatory conditions and applicable tax rates.
⚠️ Confusing retail packaging with non-retail packaging, affecting the completeness of declaration elements.
Brand
Declare the brand name (if any); if there is no brand, fill in "none".
⚠️ Omitting the brand or incorrectly declaring the brand, leading to intellectual property issues.
Production date
Declare the production date or batch number for food safety traceability.
⚠️ Incorrect format or failure to declare, resulting in customs clearance delays.
Mistakenly declaring rolled oat flakes as oat flour (1103.20), resulting in incorrect tax rates and regulatory conditions.
Failing to distinguish whether roasted, incorrectly classifying roasted oat flakes under 1104.12 when they should actually be classified under 1104.30.
Ignoring added ingredients; if sugar, salt, etc. are added, they may be classified under other tariff codes (such as 1904).
🎯 Classification Logic
The core basis for classification is the processing state of the commodity. 1104.12 applies only to rolled or flaked oats, that is, oats that have been hulled, steamed (optional), and rolled into flakes, but not puffed or roasted. If the oats are only hulled or pearled, they should be classified under 1104.19; if they have been puffed or roasted, they should be classified under 1104.30. In addition, if other ingredients (such as sugar or nuts) have been added to the oat flakes, they may be classified under Chapter 19. 1104.19 Other worked oats: 1104.19 includes hulled, pearled or kibbled oats, but not rolled or flaked. The key difference lies in whether the rolling or flaking process has been carried out. 1104.30 Puffed or roasted cereals: 1104.30 applies to puffed or roasted cereals, such as breakfast cereals. If oat flakes have been roasted, even if flaked, they should be classified under this code. 1103.20 Oat fine flour: 1103.20 is fine flour ground from oats, while 1104.12 is flaked oats. Fine flour is used for baking, while flakes are used for porridge or ready-to-eat consumption. 1904.10 Puffed or roasted cereal foods: 1904.10 applies to puffed or roasted cereal foods, usually seasoned or made into ready-to-eat foods. If oat flakes are only simply rolled, they are still classified under 1104.12. Has it undergone rolling or flaking processing? Has it undergone roasting or puffing? Have other ingredients (sugar, salt, etc.) been added? Is it retail packaged or bulk? Is it intended for ready-to-eat consumption or cooking?
Basis
The core basis for classification is the processing state of the commodity. 1104.12 applies only to rolled or flaked oats, that is, oats that have been hulled, steamed (optional), and rolled into flakes, but not puffed or roasted. If the oats are only hulled or pearled, they should be classified under 1104.19; if they have been puffed or roasted, they should be classified under 1104.30. In addition, if other ingredients (such as sugar or nuts) have been added to the oat flakes, they may be classified under Chapter 19.
Confused Codes：
1104.19 - Other worked oats
1104.19 includes hulled, pearled or kibbled oats, but not rolled or flaked. The key difference lies in whether the rolling or flaking process has been carried out.
1104.30 - Puffed or roasted cereals
1104.30 applies to puffed or roasted cereals, such as breakfast cereals. If oat flakes have been roasted, even if flaked, they should be classified under this code.
1103.20 - Oat fine flour
1103.20 is fine flour ground from oats, while 1104.12 is flaked oats. Fine flour is used for baking, while flakes are used for porridge or ready-to-eat consumption.
1904.10 - Puffed or roasted cereal foods
1904.10 applies to puffed or roasted cereal foods, usually seasoned or made into ready-to-eat foods. If oat flakes are only simply rolled, they are still classified under 1104.12.
Self-Check：
✓ Has it undergone rolling or flaking processing?
✓ Has it undergone roasting or puffing?
✓ Have other ingredients (sugar, salt, etc.) been added?
✓ Is it retail packaged or bulk?
✓ Is it intended for ready-to-eat consumption or cooking?
❓ FAQ
How can I check the tariff rate for HS code 110412? You can check through the official website of the General Administration of Customs of China or the International Trade Single Window by entering code 110412 to view the MFN rate, general rate, etc. Tariff rates are subject to policy adjustments, and the latest published rates should prevail. What is the difference between the HS codes for oat flakes and oat flour? Oat flakes are classified under 1104.12, and oat flour is classified under 1103.20. The main difference lies in the processing method: oat flakes are rolled into flakes, while oat flour is ground into fine flour. If oat flakes are roasted, will the code change? Yes, roasted oat flakes should be classified under 1104.30, not 1104.12. Roasting changes the nature of the processing, and the classification should be adjusted accordingly. What regulatory conditions are required for importing oat flakes? Usually, a certificate of origin, health certificate, ingredient test report, etc. are required. 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 authority. Can oat flakes with added sugar still be classified under 110412? No. After adding sugar, salt, and other ingredients, oat flakes may be regarded as mixed foods and classified under Chapter 19 (such as 1904.10). Classification must be determined according to the type and proportion of additives. What code applies to cross-border e-commerce retail imports of oat flakes? Cross-border e-commerce retail imports of oat flakes generally also use 1104.12, but they must comply with the requirements of the cross-border e-commerce retail import commodity list and may be subject to different tax policies. What is the difference in declaration elements between 110412 and 110419? 110412 requires key declaration of the rolling or flaking process, while 110419 requires declaration of processes such as hulling or pearling. The processing methods differ, and they must be clearly distinguished during declaration. How can one determine whether oat flakes belong to "rolled or flaked"? Rolled or flaked means that oats, after steaming (optional), are pressed into thin flakes by rollers. If the oats are only crushed or cut and not pressed into flakes, they do not belong to rolled or flaked.
Q: How can I check the tariff rate for HS code 110412?
A: You can check through the official website of the General Administration of Customs of China or the International Trade Single Window by entering code 110412 to view the MFN rate, general rate, etc. Tariff rates are subject to policy adjustments, and the latest published rates should prevail.
Q: What is the difference between the HS codes for oat flakes and oat flour?
A: Oat flakes are classified under 1104.12, and oat flour is classified under 1103.20. The main difference lies in the processing method: oat flakes are rolled into flakes, while oat flour is ground into fine flour.
Q: If oat flakes are roasted, will the code change?
A: Yes, roasted oat flakes should be classified under 1104.30, not 1104.12. Roasting changes the nature of the processing, and the classification should be adjusted accordingly.
Q: What regulatory conditions are required for importing oat flakes?
A: Usually, a certificate of origin, health certificate, ingredient test report, etc. are required. 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 authority.
Q: Can oat flakes with added sugar still be classified under 110412?
A: No. After adding sugar, salt, and other ingredients, oat flakes may be regarded as mixed foods and classified under Chapter 19 (such as 1904.10). Classification must be determined according to the type and proportion of additives.
Q: What code applies to cross-border e-commerce retail imports of oat flakes?
A: Cross-border e-commerce retail imports of oat flakes generally also use 1104.12, but they must comply with the requirements of the cross-border e-commerce retail import commodity list and may be subject to different tax policies.
Q: What is the difference in declaration elements between 110412 and 110419?
A: 110412 requires key declaration of the rolling or flaking process, while 110419 requires declaration of processes such as hulling or pearling. The processing methods differ, and they must be clearly distinguished during declaration.
Q: How can one determine whether oat flakes belong to "rolled or flaked"?
A: Rolled or flaked means that oats, after steaming (optional), are pressed into thin flakes by rollers. If the oats are only crushed or cut and not pressed into flakes, they do not belong to rolled or flaked.
⚠️ 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.