1904.90.01

Other — 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

Classified under heading 1904 — chapter 19 of the US Harmonized Tariff Schedule.

General rate14%
Special rateFree (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Column 2 rate35%

General rate applies to goods from countries with normal trade relations. Special rates require a program code (USMCA, GSP, AGOA…). Column 2 applies where normal trade relations do not.

Duty calculator

Estimate the duty owed on an import under HTS 1904.90.01.

Estimated duty
$1,400.00
Ad valorem 14% × $10,000.00$1,400.00
Effective rate on customs value14%

Excludes merchandise processing fees, Section 301 duties, antidumping/countervailing duties and freight. Estimates only — not customs advice.

Where this rate sits

Heading 1904 contains 2 tariff lines. The general rate on this line is 14%, against an average of 7.6% across the heading (range 1.1%–14%).

MetricThis lineHeading 1904
General rate14%avg 7.6%
Duty-free linesno0 of 2
Specific-rate linesno0

Classification path

All 2 tariff lines under heading 1904

Heading overview →
HTS codeDescriptionGeneralCol. 2
1904.10.00Prepared foods obtained by the swelling or roasting of cereals or cereal products1.1%20%
1904.90.01Otherthis page14%35%

Using HTS 1904.90.01 correctly

A ten-digit HTS number has three parts: the four-digit heading, the six-digit international subheading shared by every WTO member, and the two-digit US statistical suffix. 1904.90.01 is a US national line — the same product may carry a different suffix in the EU TARIC or in another country's tariff.

Classification is determined by the General Rules of Interpretation, not by what the product is called on the invoice. If your goods could fall in two headings, GRI 1 sends you to the heading with the most specific description; GRI 3 breaks ties by essential character. A GRI 3(b) mistake is the single most common reason an entry gets reclassified and billed for unpaid duty plus interest.

Before you rely on this rate: confirm there is no Chapter 99 note, Section 301 action, antidumping order or quota covering the goods. Those sit outside the general rate and can multiply the effective duty several times over.