1106.20

Of sago or of roots or tubers of heading 0714

Flour, meal and powder of the dried leguminous vegetables of heading 0713, of sago or of roots or tubers of heading 0714 or of the products of chapter 8

Where this code sits

  1. Section II · Chapter
    11 — PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN
    VEGETABLE PRODUCTS
  2. Heading
    1106 — Flour, meal and powder of the dried leguminous vegetables of heading 0713, of sago or of roots or tubers of heading 0714 or of the products of chapter 8
  3. Subheading
    1106.20 — Of sago or of roots or tubers of heading 0714

Six digits is as far as the international nomenclature goes, and it is the same six digits in every country that applies the Harmonized System. Your destination adds further digits of its own, and the rate lives on that national line — which is why the US lines below run to eight and ten digits, and why the lookups go to each authority's own tariff.

Duty rate

This subheading splits into national lines with different duties. Which one applies is a classification decision about your specific goods, and picking one for you would be making that decision on your behalf. The national lines are listed below — choose the one that describes what you are importing.

Look it up in the authority's own tariff — the only place it is legally meaningful — then bring it back to the calculator, which will do the valuation basis, VAT treatment and statutory fees for you.

Paste 1106.20 into the lookup and follow it down to your national line.

US national lines under 1106.20

The United States subdivides this subheading into 2 lines. They do not all carry the same duty, so which one your goods fall in changes what you pay.

Line Description General Preferential
1106.20.10.00 Of Chinese water chestnuts 8.3% Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
1106.20.90.00 Other Free —

A blank General cell means the line states no rate of its own and takes the one above it — the line it is stated on is named, so the figure can be checked where it actually appears. Preferential rates are listed with the programme codes that grant them; the schedule offering a rate is not the same as your goods qualifying for it.

Preferential rates for 1106.20

The US lines under this subheading offer a reduced or free rate under 17 programmes. Each is named from General Note 3(c)(i) — the schedule prints only the letter.

A Free

Generalized System of Preferences

Normally supported by: GSP claim

AU Free

United States-Australia Free Trade Agreement

Normally supported by: Certification / claim under a US free trade agreement

BH Free

United States-Bahrain Free Trade Agreement Implementation Act

Normally supported by: Certification / claim under a US free trade agreement

CL Free

United States-Chile Free Trade Agreement

Normally supported by: Certification / claim under a US free trade agreement

CO Free

United States-Colombia Trade Promotion Agreement Implementation Act

Normally supported by: Certification / claim under a US free trade agreement

D Free

African Growth and Opportunity Act

E Free

Caribbean Basin Economic Recovery Act

IL Free

United States-Israel Free Trade Area

Normally supported by: Certification / claim under a US free trade agreement

JO Free

United States-Jordan Free Trade Area Implementation Act

Normally supported by: Certification / claim under a US free trade agreement

KR Free

United States-Korea Free Trade Agreement Implementation Act

Normally supported by: Certification / claim under a US free trade agreement

MA Free

United States-Morocco Free Trade Agreement Implementation Act

Normally supported by: Certification / claim under a US free trade agreement

OM Free

United States-Oman Free Trade Agreement Implementation Act

Normally supported by: Certification / claim under a US free trade agreement

P Free

Dominican Republic-Central America-United States Free Trade Agreement Implementation Act

Normally supported by: Certification / claim under a US free trade agreement

PA Free

United States-Panama Trade Promotion Agreement Implementation Act

Normally supported by: Certification / claim under a US free trade agreement

PE Free

United States-Peru Trade Promotion Agreement Implementation Act

Normally supported by: Certification / claim under a US free trade agreement

S Free

United States-Mexico-Canada Agreement

Normally supported by: USMCA certification of origin

SG Free

United States-Singapore Free Trade Agreement

Normally supported by: Certification / claim under a US free trade agreement

Origin is determined by the agreement’s product-specific rules applied to your bill of materials. We hold the tariff schedule and the programme legend, not your inputs — nothing here determines that goods qualify.

What chapter 11 excludes

A subheading's wording does not decide a classification — the legal notes do. These are the notes that push goods out of this chapter even when the description seems to fit.

1. This chapter does not cover:

  • (a) Roasted malt put up as coffee substitutes (heading 0901 or 2101);
  • (b) Prepared flours, groats, meals or starches of heading 1901;
  • (c) Corn flakes or other products of heading 1904;
  • (d) Vegetables, prepared or preserved, of heading 2001, 2004 or 2005;
  • (e) Pharmaceutical products (chapter 30); or
  • (f) Starches having the character of perfumery, cosmetic or toilet preparations (chapter 33).

Legal notes that govern this code

Reproduced from the published tariff schedule. Section and chapter notes are binding and are part of the nomenclature itself; statistical notes are US reporting rules and are not classification law.

Section II notes VEGETABLE PRODUCTS

1. In this section the term "pellets" means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 percent by weight.

Chapter 11 — Notes

Legal Notes of the Harmonized System. Binding, and part of the international nomenclature.

1. This chapter does not cover:

(a) Roasted malt put up as coffee substitutes (heading 0901 or 2101);

(b) Prepared flours, groats, meals or starches of heading 1901;

(c) Corn flakes or other products of heading 1904;

(d) Vegetables, prepared or preserved, of heading 2001, 2004 or 2005;

(e) Pharmaceutical products (chapter 30); or

(f) Starches having the character of perfumery, cosmetic or toilet preparations (chapter 33).

2. (A) Products from the milling of the cereals listed in the table below fall within this chapter if they have, by weight on the dry product:

(a) A starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in column (2); and

(b) An ash content (after deduction of any added minerals) not exceeding that indicated in column (3).

Otherwise, they fall in heading 2302. However, germ of cereals, whole, rolled, flaked or ground is always classified in heading 1104.

(B) Products falling within this chapter under the above provisions shall be classified in heading 1101 or 1102 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in column (4) or (5) is not less, by weight, than that shown against the cereal concerned.

Otherwise, they fall in heading 1103 or 1104.

Cereal Starch content Ash content Rate of passage through a sieve with an aperture of-- 315 micrometers 500 micrometers (1) (2) (3) (microns) (microns) (4) (5) Percent Percent Percent Percent Wheat and rye ........ 45 2.5 80 - Barley ..................... 45 3 80 - Oats ....................... 45 5 80 - Corn (maize) and grain sorghum ...... 45 2 - 90 Rice ........................ 45 1.6 80 - Buckwheat ............. 45 4 80 -

3. For the purposes of heading 1103 the terms "groats" and "meal" mean products obtained by the fragmentation of cereal grains, of which --

(a) In the case of corn (maize) products, at least 95 percent by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm;

(b) In the case of other cereal products, at least 95 percent by weight passes through a woven metal wirecloth sieve with an aperture of 1.25 mm.

Chapter 11 — Additional U.S. Notes

Additional U.S. Notes. Binding in the United States; not part of the international HS.

1. Notwithstanding the rates of duty set forth in this subchapter, mixtures of the products classifiable in headings 1101, 1102, 1103 or 1104 (except mixtures classifiable in subheading 1102.90.30) are dutiable as follows:

column 1 (general)- 12.8% column 1 (special)- Free (AU,CL,E,IL,P,SG) column 2- 20%

Notes are reproduced from the published tariff schedule. They govern classification, but reading them is not the same as applying them to your goods — that is what a broker or a binding ruling is for.

Other chapters that mention heading 1106

An exclusion pointing into this heading from another chapter is as decisive as one in your own, and it is the one nobody finds by reading their own chapter.

Chapter 07

(d) Flour, meal and powder of the dried leguminous vegetables of heading 0713 (heading 1106).

Chapter 19

(2) Flour, meal and powder of vegetable origin of any chapter, other than flour, meal or powder of dried vegetables (heading 0712), of potatoes (heading 1105) or of dried leguminous vegetables (heading 1106).

Chapter 20

3. Heading 2001, 2004 and 2005 cover, as the case may be, only those products of chapter 7 or of heading 1105 or 1106 (other than flour, meal and powder of the products of chapter 8), which have been prepared or preserved by processes other than those referred to in note 1(a).

Other subheadings under 1106

Importing 1106.20 into

Each guide covers how duty and tax are assessed there, the authority with jurisdiction, and what catches importers out.

Common questions

What is HS code 1106.20?

1106.20 covers Of sago or of roots or tubers of heading 0714. It sits under heading 1106 (Flour, meal and powder of the dried leguminous vegetables of heading 0713, of sago or of roots or tubers of heading 0714 or of the products of chapter 8) in chapter 11, products of the milling industry; malt; starches; inulin; wheat gluten.

What is the US duty rate for 1106.20?

There is no single rate: this subheading splits into 2 US national lines with 2 different duty rates. Which one applies is a classification decision about your specific goods — the lines are listed on this page.

What is excluded from chapter 11?

1. This chapter does not cover: (a) Roasted malt put up as coffee substitutes (heading 0901 or 2101); (b) Prepared flours, groats, meals or starches of heading 1901; (c) Corn flakes or other products of heading 1904; (d) Vegetables, prepared or preserved, of heading 2001, 2004 or 2005;