Chapter 11 covers products of the milling industry, including flour, groats, meal, starch, inulin, and gluten. The products of this chapter are mainly obtained by milling, processing, or sifting cereals and serve as basic raw materials for the food industry. The headings within the chapter are divided according to the degree of processing and the type of cereal, ranging from simple milling to further processed products, but excluding further processed foods (such as baked goods) or chemically modified starch. Heading 1104 covers cereals that have been milled or otherwise processed (such as rolled, flaked, or pelleted), but excludes flour, groats, and meal already covered by earlier headings of this chapter. It specifically includes rolled or flaked cereals (such as oat flakes), hulled, polished, broken, or coarsely ground cereals, and cereal germ. These products generally retain part of the physical structure of the cereal but have changed their original form. The first 2 digits '11' represent Chapter 11: Products of the milling industry. Digits 3-4 '04' represent heading 1104: Cereals otherwise processed (such as hulled, rolled, flaked, pelleted, etc.). Digits 5-6 '19' represent subheading 1104.19: Rolled or flaked cereals of other cereals, i.e., products made from cereals other than oats (such as barley, rye, maize, etc.) that have been rolled or flaked. This subheading is further distinguished from 1104.12 (rolled or flaked oats) and 1104.23 (rolled or flaked maize). The goods are rolled or flaked cereals of other cereals, not falling under the dedicated subheadings for oats or maize, and have undergone rolling or flaking processing, which conforms to the description of heading 1104. The difference from 1103 (cereal groats and meal) lies in the processing method: 1103 involves crushing, while 1104 involves rolling or flaking, retaining a flake structure. The difference from 1104.12 and 1104.23 lies in the type of cereal.
Chapter
Chapter 11 covers products of the milling industry, including flour, groats, meal, starch, inulin, and gluten. The products of this chapter are mainly obtained by milling, processing, or sifting cereals and serve as basic raw materials for the food industry. The headings within the chapter are divided according to the degree of processing and the type of cereal, ranging from simple milling to further processed products, but excluding further processed foods (such as baked goods) or chemically modified starch.
Heading
Heading 1104 covers cereals that have been milled or otherwise processed (such as rolled, flaked, or pelleted), but excludes flour, groats, and meal already covered by earlier headings of this chapter. It specifically includes rolled or flaked cereals (such as oat flakes), hulled, polished, broken, or coarsely ground cereals, and cereal germ. These products generally retain part of the physical structure of the cereal but have changed their original form.
Digit Breakdown
The first 2 digits '11' represent Chapter 11: Products of the milling industry. Digits 3-4 '04' represent heading 1104: Cereals otherwise processed (such as hulled, rolled, flaked, pelleted, etc.). Digits 5-6 '19' represent subheading 1104.19: Rolled or flaked cereals of other cereals, i.e., products made from cereals other than oats (such as barley, rye, maize, etc.) that have been rolled or flaked. This subheading is further distinguished from 1104.12 (rolled or flaked oats) and 1104.23 (rolled or flaked maize).
Classification Basis
The goods are rolled or flaked cereals of other cereals, not falling under the dedicated subheadings for oats or maize, and have undergone rolling or flaking processing, which conforms to the description of heading 1104. The difference from 1103 (cereal groats and meal) lies in the processing method: 1103 involves crushing, while 1104 involves rolling or flaking, retaining a flake structure. The difference from 1104.12 and 1104.23 lies in the type of cereal.
📝 Declaration Elements
Product Name: The specific name of the declared goods, such as 'rolled barley flakes' or 'rye flakes', which must reflect the type of cereal and processing method. Processing Method: Describe the processing method, such as 'rolled', 'flaked', 'steam-rolled', etc., which must be consistent with the subheading description. Cereal Type: Specify the cereal used, such as barley, rye, maize, etc., to determine the subheading. Hulled or Not: Indicate whether the cereal has been hulled, which affects the assessment of the degree of processing. Composition Content: Main ingredients and content, such as pure cereal flakes or mixed cereal flakes; mixing may affect classification. Packaging Specifications: Packaging form and net weight, such as '25kg/bag', used for statistics and inspection. Brand: Product brand or trademark; if no brand, fill in 'None'. Product Name: Rolled barley flakes; Processing Method: Steam-rolled; Cereal Type: Barley; Hulled or Not: Yes; Composition Content: Barley 100%; Packaging Specifications: 25kg/bag; Brand: None. Mistakenly declaring oat flakes as other cereal flakes, leading to incorrect classification under 1104.19 instead of 1104.12. Mistakenly declaring maize flakes as other cereal flakes, which should be classified under 1104.23. Mistakenly declaring cereal meal (1103) as rolled flakes, with inaccurate description of processing method.
Product Name
The specific name of the declared goods, such as 'rolled barley flakes' or 'rye flakes', which must reflect the type of cereal and processing method.
⚠️ Writing only 'cereal flakes' without specifying the type, or mistakenly writing 'oat flakes' (which should be classified under 1104.12).
Processing Method
Describe the processing method, such as 'rolled', 'flaked', 'steam-rolled', etc., which must be consistent with the subheading description.
⚠️ Mistakenly declaring 'crushing' as 'rolling', leading to incorrect classification.
Cereal Type
Specify the cereal used, such as barley, rye, maize, etc., to determine the subheading.
⚠️ Confusing 'maize' with 'other cereals', mistakenly entering 1104.23.
Hulled or Not
Indicate whether the cereal has been hulled, which affects the assessment of the degree of processing.
⚠️ Failing to declare the hulling status, which may affect classification.
Composition Content
Main ingredients and content, such as pure cereal flakes or mixed cereal flakes; mixing may affect classification.
⚠️ Failing to indicate the mixing ratio, making it impossible to determine the main cereal.
Packaging Specifications
Packaging form and net weight, such as '25kg/bag', used for statistics and inspection.
⚠️ Omitting net weight or specifications, affecting customs statistics.
Brand
Product brand or trademark; if no brand, fill in 'None'.
⚠️ Brand inconsistent with actual product, or omitted.
Mistakenly declaring oat flakes as other cereal flakes, leading to incorrect classification under 1104.19 instead of 1104.12.
Mistakenly declaring maize flakes as other cereal flakes, which should be classified under 1104.23.
Mistakenly declaring cereal meal (1103) as rolled flakes, with inaccurate description of processing method.
🎯 Classification Logic
The core basis for classification is: 1) the goods are cereals processed by rolling or flaking; 2) the cereal type is not oats or maize; 3) they have not been further processed into ready-to-eat foods. Reference should also be made to the Explanatory Notes to heading 1104 to confirm that the processing method meets the definition of 'rolling'. 1104.12 Rolled or flaked oats: The cereal type is oats, whereas 1104.19 covers other cereals. If declared as oat flakes, they should be classified under 1104.12. 1104.23 Rolled or flaked maize: The cereal type is maize, whereas 1104.19 excludes maize. Maize flakes should be classified under 1104.23. 1103.19 Groats and meal of other cereals: The processing method is crushing into groats or meal, not rolling or flaking. Groats and meal do not have a flake structure. 1904.10 Puffed or roasted cereal foods: Further processed by puffing or roasting, which exceeds the scope of 1104 and constitutes ready-to-eat food. Confirm the processing method is rolling or flaking. Confirm the cereal type is not oats or maize. Confirm it has not been further processed into ready-to-eat food. Check whether it is hulled and whether it is mixed. Verify that the declaration elements are complete and accurate.
Basis
The core basis for classification is: 1) the goods are cereals processed by rolling or flaking; 2) the cereal type is not oats or maize; 3) they have not been further processed into ready-to-eat foods. Reference should also be made to the Explanatory Notes to heading 1104 to confirm that the processing method meets the definition of 'rolling'.
Confused Codes：
1104.12 - Rolled or flaked oats
The cereal type is oats, whereas 1104.19 covers other cereals. If declared as oat flakes, they should be classified under 1104.12.
1104.23 - Rolled or flaked maize
The cereal type is maize, whereas 1104.19 excludes maize. Maize flakes should be classified under 1104.23.
1103.19 - Groats and meal of other cereals
The processing method is crushing into groats or meal, not rolling or flaking. Groats and meal do not have a flake structure.
1904.10 - Puffed or roasted cereal foods
Further processed by puffing or roasting, which exceeds the scope of 1104 and constitutes ready-to-eat food.
Self-Check：
✓ Confirm the processing method is rolling or flaking.
✓ Confirm the cereal type is not oats or maize.
✓ Confirm it has not been further processed into ready-to-eat food.
✓ Check whether it is hulled and whether it is mixed.
✓ Verify that the declaration elements are complete and accurate.
❓ FAQ
How to distinguish between 1104.19 and 1104.12? 1104.12 specifically refers to rolled or flaked oats, while 1104.19 refers to rolled or flaked products of other cereals (such as barley, rye, wheat, etc.). The key is the type of cereal: if it is oats, classify under 1104.12; otherwise, classify under 1104.19. Which code should maize flakes be classified under? Maize flakes should be classified under 1104.23, not 1104.19. 1104.19 explicitly excludes maize. If maize flakes have been puffed or seasoned, they may be classified under 1904. How to distinguish between rolled cereal flakes and meal? Rolled cereal flakes are made by rolling or flaking cereals and have a flake form; meal is made by crushing cereals and has a powdery form. The processing methods differ, and they are classified under 1104 and 1103 respectively. How should the processing method be filled in during declaration? It should be accurately filled in as 'rolled', 'steam-rolled', 'flaked', etc., avoiding descriptions such as 'crushed' or 'ground' to prevent classification disputes. How should mixed cereal flakes be classified? If mixed cereal flakes are predominantly one type of cereal, classify according to the main cereal; if the main cereal cannot be determined, they may be classified as other cereal flakes under 1104.19. It is recommended to provide the mixing ratio. How to check the tariff rate for 1104.19? The tariff rate depends on the destination country and country of origin. You can check national customs tariffs or official databases. For imports into China, refer to the 'Import and Export Tariff of the People's Republic of China'. Are cereal flakes still classified under 1104 after roasting? If only lightly roasted to stabilize quality, they may still be classified under 1104; if roasted to a puffed or ready-to-eat state, they are classified under 1904. Judgment should be based on the degree of processing. What are common errors during declaration? Common errors include: generic product names, incorrect description of processing methods, confusion of cereal types, omission of hulling status, etc. It is recommended to check item by item against the Explanatory Notes and declaration element requirements.
Q: How to distinguish between 1104.19 and 1104.12?
A: 1104.12 specifically refers to rolled or flaked oats, while 1104.19 refers to rolled or flaked products of other cereals (such as barley, rye, wheat, etc.). The key is the type of cereal: if it is oats, classify under 1104.12; otherwise, classify under 1104.19.
Q: Which code should maize flakes be classified under?
A: Maize flakes should be classified under 1104.23, not 1104.19. 1104.19 explicitly excludes maize. If maize flakes have been puffed or seasoned, they may be classified under 1904.
Q: How to distinguish between rolled cereal flakes and meal?
A: Rolled cereal flakes are made by rolling or flaking cereals and have a flake form; meal is made by crushing cereals and has a powdery form. The processing methods differ, and they are classified under 1104 and 1103 respectively.
Q: How should the processing method be filled in during declaration?
A: It should be accurately filled in as 'rolled', 'steam-rolled', 'flaked', etc., avoiding descriptions such as 'crushed' or 'ground' to prevent classification disputes.
Q: How should mixed cereal flakes be classified?
A: If mixed cereal flakes are predominantly one type of cereal, classify according to the main cereal; if the main cereal cannot be determined, they may be classified as other cereal flakes under 1104.19. It is recommended to provide the mixing ratio.
Q: How to check the tariff rate for 1104.19?
A: The tariff rate depends on the destination country and country of origin. You can check national customs tariffs or official databases. For imports into China, refer to the 'Import and Export Tariff of the People's Republic of China'.
Q: Are cereal flakes still classified under 1104 after roasting?
A: If only lightly roasted to stabilize quality, they may still be classified under 1104; if roasted to a puffed or ready-to-eat state, they are classified under 1904. Judgment should be based on the degree of processing.
Q: What are common errors during declaration?
A: Common errors include: generic product names, incorrect description of processing methods, confusion of cereal types, omission of hulling status, etc. It is recommended to check item by item against the Explanatory Notes and declaration element requirements.
⚠️ 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.