Code 1104 22 · Heading 1104

Oat grain, peeled, pearled, cut, crushed or otherwise processed (not oat flour)

This covers oat grain that has been peeled, rounded into pearl oats, cut, crushed or otherwise processed. Oat flour is excluded.

See the official tariff text

Official tariff text

Hulled, pearled, sliced, kibbled or otherwise worked oat grains (excl. rolled, flaked, pellets and flour)

How we got to this code

II
11
1104
1104 22

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The path to this code

Every code is reached through these choices, one level at a time.

Step 4 of 4

Step 1 · Section II Vegetable products
Is the product a living plant or flower; an edible vegetable, root, tuber, fruit or nut; coffee, tea, maté or a spice; cereal; a milling product, malt, starch, inulin or wheat gluten; a seed, plant for industrial or medical use, straw or fodder plant; shellac, a carbohydrate gum, natural resin, plant sap or plant extract; or a vegetable plaiting material or another vegetable product not listed elsewhere?
✓
Step 2 · Chapter 11 Products of the milling industry; malt; starches; i… 6 of 9 chapters in section II
Which named product type is it: wheat flour or flour made from a wheat-and-rye mixture; flour from other grains; grain groats, coarse meal or pellets; processed grain or grain germ; potato flour, powder, flakes, granules or pellets; flour or powder from dried pulses, starchy roots and tubers, or Chapter 8 fruit and nuts; malt; starch or inulin; or wheat gluten?
✓
Step 3 · Heading 1104 Cereal grains otherwise worked, e.g. hulled, rolled… 4 of 9 headings under chapter 11
Is it rolled or flaked oats; rolled or flaked grain other than barley and oats; hulled, rounded, cut, crushed or otherwise processed oats; hulled, rounded, cut, crushed or otherwise processed maize; hulled, rounded, cut, crushed or otherwise processed grain other than oats and maize; or cereal germ that is whole, rolled, flaked or ground?
✓
Step 4 · Subheading 1104 22 Hulled, pearled, sliced, kibbled or otherwise worke… 3 of 6 subheadings under heading 1104
How have the oat grains been processed: rolled or flaked; peeled, including if cut or crushed; rounded into pearl oats; or sliced, crushed or otherwise processed, excluding the other listed forms, pellets and flour?

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Pick the description that best matches your product.

Import duty on the codes below: No rate on file

3 codes below this one

Compare the sibling codes

See all 6 codes at this level

1104 12 Rolled or flaked grains of oats No rate on file
1104 19 Rolled or flaked grains of cereals (excl. oats) No rate on file
1104 22 Hulled, pearled, sliced, kibbled or otherwise worked oat grains (excl. rolled, flaked, pellets and flour) you are here No rate on file
1104 23 Hulled, pearled, sliced, kibbled or otherwise worked maize grains (excl. rolled, flaked, pellets and flour) No rate on file
1104 29 Grains of cereals, hulled, pearled, sliced, kibbled or otherwise worked (excl. rolled, flaked, flour, pellets, and oats and maize, and husked and semi- or wholly milled rice and broken rice) No rate on file
1104 30 Germ of cereals, whole, rolled, flaked or ground No rate on file

Selling to Norway, Great Britain and the United States

What they charge on arrival.

Norway, Great Britain and the United States use their own tariff lines under the 6-digit HS code. The rates below are what their customs charge on goods arriving from the EU. Match the goods against each country's own wording before you rely on a rate.

Norway

3,50 NOK per kg

Their lines1 Norwegian line

11.04.2200 Of oats

Norwegian tariff data checked Sept. 13, 2026.

Great Britain

The rate depends on the line.

Their lines3 British lines
EU originDuty free

1104 22 40 00 Hulled (shelled or husked), whether or not sliced or kibbled

Northern Ireland follows other rules.

UK tariff data checked Sept. 13, 2026.

United States

10.0%

Estimated from published US measures

Their lines1 US line
Entry dateSept. 17, 2026

1104.22.00.00 Cereal grains otherwise worked

The US importer of record files the entry.

US tariff data checked Sept. 16, 2026.

See the 1 Norwegian line

Selling to Norway

Norway splits the 6-digit category its own way, so these are Norway's own lines under it, not this EU code. Check your product against their wording; what Norwegian customs charges is shown per line.

11.04.2200

Of oats

Ordinary duty

3,50 NOK per kg

Goods of EU origin

The ordinary rate applies. Norway lists no separate rate for goods from the EU.

Norwegian tariff data version 1.5/1.2, last checked Sept. 13, 2026.

Contains data from Norwegian Customs (data.toll.no), licensed under CC BY 4.0, adapted for display.

See the 3 British lines

Selling to Great Britain

What UK customs charges when goods like these arrive in Great Britain.

1104 22 40 00

Hulled (shelled or husked), whether or not sliced or kibbled

Ordinary duty

135 GBP / 1,000 kg

Goods of EU origin

Duty free You need documentation of EU preferential origin to use this rate.
1104 22 50 00

Pearled

Ordinary duty

121 GBP / 1,000 kg

Goods of EU origin

Duty free You need documentation of EU preferential origin to use this rate.
1104 22 95 00

Other

Ordinary duty

77 GBP / 1,000 kg

Goods of EU origin

Duty free You need documentation of EU preferential origin to use this rate.

These rates apply in Great Britain. Different rules may apply for goods entering Northern Ireland.

UK tariff data version v4.0.1599, last checked Sept. 13, 2026.

Contains public sector information licensed under the Open Government Licence v3.0.

Source: UK Department for Business and Trade (data.api.trade.gov.uk).

See the 1 US line

Selling to the United States

What US customs charges when goods like these arrive from the EU. The US importer of record files the entry and pays the duty.

1104.22.00.00

Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground, Other worked grains (for example, hulled, pearled, sliced or kibbled), Of oats

General rate

0.5%

From the EU

10.0% Estimated from published US measures US headings applied: 9903.05.39 Section 301 forced-labour action, 91 FR 47318 (memorandum 91 FR 47717), U.S. note 52 to subchapter III of chapter 99

Worked out for an entry on Sept. 17, 2026.

US tariff schedule 2026HTSRev19, last checked Sept. 16, 2026.

Last change we recorded: Revision 19 (2026), Sept. 16, 2026.

Anti-dumping and countervailing duties, US import taxes and customs fees are not included.

The descriptions above are the US tariff texts, which the United States publishes in English only.

Source: the US International Trade Commission's Harmonized Tariff Schedule (hts.usitc.gov), public domain, and the measures published in the Federal Register.

This is a planning estimate from the US Harmonized Tariff Schedule (revision shown) and the published Federal Register measures as of the date shown, for a shipment of EU origin. It is not a customs entry, legal advice or a broker's opinion, and tariffs.help is not a US-licensed customs broker. The US importer of record or their broker confirms the classification, origin, value and the duty due before filing.

Duty rates shown here are estimates, read from official EU / Danish, Norwegian and UK tariff data for orientation only. Confirm the current rate with Toldstyrelsen, TARIC, Norwegian Customs or the UK Online Trade Tariff before you file. The rate you pay can also depend on the country of origin. These are base customs duties only: import VAT, excise duties, anti-dumping duties and safeguard or quota measures are not included.