HTS heading 1904 · Chapter 19
HTS 1904: Prepared foods obtained by the swelling or roasting of…
HTS heading 1904 covers prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, cornflakes); cereals (other than corn (maize)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included. It has 5 tariff lines with a duty rate; the general (MFN) rates are 14% (2 lines), 1.1% (1 line), 5.6% (1 line) and others.
Imports may also owe Chapter 99 tariffs (Section 232, 301 or 201) depending on origin and date, plus the Merchandise Processing Fee and, by sea, the Harbor Maintenance Fee.
Rates from the 2026 HTS Revision 22, effective October 30, 2026. Source: U.S. International Trade Commission.
Tariff lines and duty rates
| HTS code | Description | General | Special | Column 2 | Estimate |
|---|---|---|---|---|---|
| 1904.10.00 | Prepared foods obtained by the swelling or roasting of cereals or cereal products | 1.1% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 20% | |
| 1904.10.00.40 | Containing cane and/or beet sugar[kg] | Estimate → | |||
| Other: | |||||
| 1904.10.00.65 | Certified organic[kg] | Estimate → | |||
| 1904.10.00.75 | Other[kg] | Estimate → | |||
| 1904.20 | Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals: | ||||
| 1904.20.10.00 | In airtight containers and not containing apricots, citrus fruits, peaches or pears[kg] | 5.6% | Free (A+,AU,BH,CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE,S,SG) | 35% | Estimate → |
| 1904.20.90.00 | Other[kg] | 14.9% | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 35% | Estimate → |
| 1904.30.00.00 | Bulgur wheat[kg] | 14% | Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 35% | Estimate → |
| 1904.90.01 | Other | 14% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 35% | |
| 1904.90.01.20 | Frozen[kg] | Estimate → | |||
| 1904.90.01.40 | Other[kg] | Estimate → |
10 lines shown. Statistical suffixes (the last two digits) inherit the rate of the 8-digit subheading above them.
Example: base duty and fees on $10000
For HTS 1904.10.00 at the general rate of 1.1%, shipped by ocean, before any Chapter 99 tariffs:
| Base duty (1.1%) | $110.00 |
| Merchandise Processing Fee (0.3464%, min $34.58) | $34.64 |
| Harbor Maintenance Fee (0.125%) | $12.50 |
| Duty and fees | $157.14 |
Origin-specific tariffs can multiply this. Run this example from China or from Mexico to see every line.
Special program codes in this heading
- A, A*, A+
- Generalized System of Preferences (GSP)
- AU
- U.S.–Australia FTA
- BH
- U.S.–Bahrain FTA
- CL
- U.S.–Chile FTA
- CO
- U.S.–Colombia Trade Promotion Agreement
- D
- African Growth and Opportunity Act (AGOA)
- E, E*
- Caribbean Basin Economic Recovery Act
- IL
- U.S.–Israel FTA
- JO
- U.S.–Jordan FTA
- KR
- U.S.–Korea FTA (KORUS)
- MA
- U.S.–Morocco FTA
- OM
- U.S.–Oman FTA
- P, P+
- CAFTA-DR
- PA
- U.S.–Panama Trade Promotion Agreement
- PE
- U.S.–Peru Trade Promotion Agreement
- S, S+
- USMCA (United States–Mexico–Canada Agreement)
- SG
- U.S.–Singapore FTA
A special rate applies only when the goods qualify under that program's rules of origin and the claim is made at entry.