1104.12.00

Of oats

Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground: Rolled or flaked grains

Heading: 1104 Chapter: 11 As of August 15, 2026

Data provenance: Rates from HTS Revision 16 (Aug 15, 2026); trade measures verified against CBP CSMS and Federal Register notices through Aug 15, 2026.

Duty rates

Column 1 (General / MFN)

1.2¢/kg

Column 2 (Non-NTR)

1.8¢/kg

Column 1 (Special / FTA)

Free

Eligible

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The rates above are statutory column rates. Trade remedies in Chapter 99 (Section 301, 232, IEEPA, reciprocal) and FTA preferences can change the duty owed on a given entry — see below.

Trade measures (Chapter 99)

No active Chapter 99 measures are linked to this code.

Rate-change history

What the rate was before, and when it changed. The government schedule replaces each revision in place; we keep the timeline.

  1. NEW_PROGRAM Executive Order Feb 1, 2026 — Reciprocal Tariff (FR 2026-03824)

    Section 122 reciprocal surcharge in effect — additional 10% on most imports through July 24, 2026

    See the change →
  2. Base rate (Rev. 2) HTS 2026

    Column 1 general rate set to 1.2¢/kg.

Related CBP rulings

N304257 June 6, 2019

The tariff classification of Oats from Ireland

There are three “Flahavan’s™” brand oat products under review. Irish Steel Cut Oatmeal is composed of 100 percent natural whole grain Irish oats. The product is manufactured by kilning, cooling, cleaning, grading, shelling, cutting, cooking

N300585 October 1, 2018

The tariff classification of Amaranth Grain Flour and Barley from India

The subject merchandise under review is the Mystical India brand of Amaranth Grain Flour and Barley. The first product Amaranth Grain Flour is a finely ground powder derived from amaranth grain. You have stated that the item is pure with no

N274226 June 8, 2017

The tariff classification of Oat Flour from Finland

The subject merchandise “Colloidal Instant Whole Grain Oat Flour” was submitted to us as a sample, and it subsequently has been analyzed by the New York Customs and Border Protection Laboratory. The lab finds that the sample meets the Chapt

N040604 January 7, 2009

The tariff classification of ground corn from China.

You state that the product has no additives, and will be used as animal feed. The sample has been analyzed by the New York Customs & Border Protection Laboratory, which finds that it is a corn product meeting the technical requirements of N

M84075 August 23, 2006

The tariff classification of flaked barley from Australia.

The merchandise, “Heat Processed Flaked Barley” is said to consist of 100 percent raw pearled barley grains that are placed in to a hot air stream, where they are “softened” (partially cooked) to enable the grains be further processed by me

L87603 February 22, 2006

The tariff classification of cat litter from Canada.

The sample was examined and disposed of. The product, “LitterMate” is to be used as cat litter and is comprised of 99 percent barley (large particles) and 1 percent baking soda (sodium bicarbonate). The product will be sold in 5 kg / 11 lbs

R01797 May 12, 2005

The tariff classification of steel cut oatmeal from Ireland.

The merchandise, “McCann’s 100% Steel Cut Irish Oatmeal,” is said to consist of 100 percent whole-grain steel cut oats, typically packaged in cardboard boxes weighing 16 oz. (454 gm), net, each. The oatmeal is prepared by adding the oats to

802998 November 17, 1994

The tariff classification of ground barley from Canada.

The tariff classification of ground barley from Canada.

802215 October 12, 1994

The tariff classification of animal feed from Canada.

The tariff classification of animal feed from Canada.

895072 March 16, 1994

The tariff classification of kibbled, rolled, flaked purple wheat and its flour (Triticum Aestivum L) from New Zealand.

The product in question, kibbled, rolled, flaked purple wheat and its flour, is described as a special variety of colored wheat with an intense dark purple color and high gluten content.

876039 July 22, 1992

The tariff classification of oatmeal from Ireland.

The tariff classification of oatmeal from Ireland.

950916 February 3, 1992

Classification of steamed barley and wheat blend in 1104, HTSUSA; Cereal grains otherwise worked

The product, imported from Canada, is a steamed barley and wheat blend. The whole grains are cleaned, destoned and then blended, steamed and rolled into thin flakes. The steaming is used prior to rolling to prevent the grains from breaking.

Other codes in heading 1104

View all codes in heading 1104 →

Duty by origin country

The rate above is the statutory base. Total landed duty depends on origin — see the calculated rate for 1104.12.00 from each major US trading partner.

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