1904.90.01.20Prepared 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, frozen

Plain-English explanation

HTS 1904.90.01.20 is the U.S. Harmonized Tariff Schedule classification for 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, frozen. It's a 10-digit statistical line in Chapter 19: Preparations of cereals, flour, starch or milk; pastrycooks' products, Section IV: Prepared Foodstuffs; Beverages, Spirits, Vinegar; Tobacco, used by U.S. Customs and Border Protection to determine the duty rate at entry. No Chapter 99 tariff modifications (Section 301, Section 232, IEEPA) or AD/CVD orders currently flag this code in Tandom's catalog.

New to HTS codes? Read our guide on how HTS classification works →

Recent CBP rulings(5)

Past CBP decisions classifying real products under this HTS code. Useful precedent when classifying a similar product — each ruling shows how CBP interpreted the code for a specific case.

Source: CBP CROSS (view all rulings on rulings.cbp.gov →)

Frequently asked questions

What is HTS code 1904.90.01.20?

HTS 1904.90.01.20 is the U.S. Harmonized Tariff Schedule classification for 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, frozen. It belongs to Chapter 19 of the HTSUS.

What is the general duty rate for HTS 1904.90.01.20?

The general (Column 1) duty rate for HTS 1904.90.01.20 is 14%. This is the most-favored-nation (MFN) rate that applies to imports from World Trade Organization member countries.

Are there preferential or trade-program rates for HTS 1904.90.01.20?

Yes. Imports of HTS 1904.90.01.20 from countries party to a trade program (such as USMCA, KORUS, GSP, or the African Growth and Opportunity Act) may qualify for the special rate: Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG). Eligibility depends on rules of origin and certification.

What is the Column 2 (statutory) rate for HTS 1904.90.01.20?

The Column 2 rate for HTS 1904.90.01.20 is 35%. This rate applies to imports from countries that do not have normal trade relations with the United States (currently Cuba and North Korea).

Are there Section 301 or Section 232 tariffs on HTS 1904.90.01.20?

No active Chapter 99 tariff overlays (Section 301, Section 232, IEEPA reciprocal, etc.) currently flag HTS 1904.90.01.20 in Tandom's catalog. Use the calculator's date + origin inputs to confirm against any retroactive overlay you may be filing.

Does HTS 1904.90.01.20 have any antidumping or countervailing duty (AD/CVD) orders?

No active AD/CVD orders currently flag HTS 1904.90.01.20 in Tandom's catalog. Tandom monitors Federal Register notices daily; a flag will appear here within 24h of any new order's publication.

Trade programs(16)

Free Trade Agreement and special-program eligibility

AGSP (Generalized System of Preferences)Free
AUAUSFTA (Australia)Free
BHBHFTA (Bahrain)Free
CLCLFTA (Chile)Free
COCTPA (Colombia)Free
DAGOA (African Growth and Opportunity Act)Free
ECBERA (Caribbean Basin Economic Recovery Act)Free
ILILFTA (Israel)Free
JOJFTA (Jordan)Free
KRKORUS (Korea)Free
MAMFTA (Morocco)Free
OMOMFTA (Oman)Free
PDR-CAFTA (Dominican Republic-Central America)Free
PAPAFTA (Panama)Free
PEPTPA (Peru)Free
SGSGFTA (Singapore)Free

Learn more

Tandom guides relevant to this code