Chapter 10
Cereals
Section II — Vegetable products · 8 headings · 26 subheadings
Duty in chapter 10 at a glance
Counted across the 80 US national lines beneath this chapter's subheadings. It says what kind of chapter this is before you read ninety headings to find out.
- Duty-free lines
- 12 of 80 stating a rate
- Ad valorem range
- 1.1% – 11.2%
- Dutiable per unit, not on value
- 56 lines are charged per kilogram, litre or item rather than as a percentage of the customs value. A landed-cost estimate built from value alone will understate the duty on those.
Preference programmes appearing in this chapter
Named from General Note 3(c)(i). A programme appearing here does not mean it applies to your goods — that depends on the line, the origin and the agreement's rules of origin.
What this chapter excludes
These notes push goods out of chapter 10 even when a subheading's wording seems to fit. They are the fastest way to find out you are in the wrong chapter.
(b) This chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled, or broken remains classified in heading 1006. Similarly, quinoa from which the pericarp has been wholly or partly removed in order to separate the saponin, but which has not undergone any other processes, remains classified in heading 1008.
2. Heading 1005 does not cover sweet corn (chapter 7).
Legal notes
Reproduced from the published tariff schedule. Section and chapter notes are binding and part of the nomenclature; 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 10 — Notes
Legal Notes of the Harmonized System. Binding, and part of the international nomenclature.
1. (a) The products specified in the headings of this chapter are to be classified in those headings only if grains are present, whether or not in the ear or on the stalk.
(b) This chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled, or broken remains classified in heading 1006. Similarly, quinoa from which the pericarp has been wholly or partly removed in order to separate the saponin, but which has not undergone any other processes, remains classified in heading 1008.
2. Heading 1005 does not cover sweet corn (chapter 7).
Chapter 10 — Subheading Notes
Subheading Notes. Binding, scoped to subheadings.
1. The term " durum wheat" means wheat of the Triticum durum species and the hybrids derived from the interspecific crossing of Triticum durum which have the same number (28) of chromosomes as that species.
Chapter 10 — Additional U.S. Notes
Additional U.S. Notes. Binding in the United States; not part of the international HS.
1. In subheading 1005.10, the expression "seed" covers only seed corn or maize which is certified by a responsible officer or agency of a foreign government in accordance with the rules and regulations of that government to have been grown and approved especially for use as seed, in containers marked with the foreign government's official certified seed corn tags.
Chapter 10 — Statistical Notes
US statistical reporting only. NOT classification law.
1. For a list of approved standards for "Certified organic", see General Statistical Note 6.
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.
Headings in chapter 10
1001 Wheat and meslin
1002 Rye
1003 Barley
1004 Oats
1005 Corn (maize)
1006 Rice
1007 Grain sorghum
1008 Buckwheat, millet and canary seeds; other cereals (including wild rice)
Other chapters
Common questions
What does HS chapter 10 cover?
Cereals. It contains 8 headings and 26 six-digit subheadings, and sits in Section II (vegetable products).
What is excluded from chapter 10?
(b) This chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled, or broken remains classified in heading 1006. Similarly, quinoa from which the pericarp has been wholly or partly removed in order to separate the saponin, but which has not undergone any other processes, remains classified in heading 1008.
Are chapter 10's notes legally binding?
This chapter carries 5 binding note paragraph(s) — legal notes of the Harmonized System, plus any US-specific Additional U.S. Notes. They decide classification, and they outrank the wording of an individual subheading. A further 1 statistical note paragraph(s) govern US reporting only and are not classification law.