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HTS 1104.12.00Cereal 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:Rolled or flaked grains: Of oats

What that translates to:Rolled or flaked oats

Also written 11041200. Rates as CBP is collecting them today. Updated Oct 1, 2026.

Rolled or flaked oats (HTS 1104.12.00) from China owe 37.5% + 1.2¢ per kg in total duties as of Oct 1, 2026: a 1.2¢/kg regular duty plus a 12.5% forced-labor tariff (Section 301) and a 25% China tariff (Section 301).

Total duty rate37.5% + 1.2¢ per kgThat's $3,750 on a $10,000 shipment, plus the per-unit charge.
Forced-labor tariffSection 301, since Jul 24, 202612.5%
China tariffSection 301, since May 10, 201925%
Regular dutyBase rate (MFN) in the tariff schedule1.2¢/kg
Total duty37.5% + 1.2¢ per kg
Court status: Challenged at the U.S. Court of International Trade in In re Section 301 Forced Labor Cases, Court No. 26-03555-3JP, before a three-judge panel. The plaintiffs, Learning Resources and others, have moved for judgment on the agency record, arguing that the action (91 FR 47318) exceeds USTR's statutory authority, is arbitrary and capricious, and is pretextual; 25 states, plaintiffs in Court No. 26-cv-03467-3JP, support them as amici (brief filed Sep 11, 2026). No ruling as of Oct 1, 2026, so the rate is unchanged.
Sources: USITC Harmonized Tariff Schedule, Revision 20 (2026); USTR, Notice of Actions in Section 301 Investigations (forced labor), 91 FR 47318, Jul 28, 2026; HTS 9903.05.31; USTR, Notice of Modification of Section 301 Action (List 3 raised to 25% from May 10, 2019), 84 FR 20459, May 9, 2019; HTS 9903.88.03.

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Official description

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: Rolled or flaked grains: Of oats

Legal text from the Harmonized Tariff Schedule, Revision 20 (2026), chapter 11: Products of the milling industry; malt; starches; inulin; wheat gluten.

Statistical lines

The 10-digit numbers used on entry paperwork. They share this code's duty rates.

  • 1104.12.0010 (1104120010)Certified organic · reported in kg
  • 1104.12.0090 (1104120090)Other · reported in kg

Related codes

1104.19.10 Rolled or flaked grains, of barley1104.19.90 Rolled or flaked grains, of other…1104.22.00 Cereal grains otherwise worked…, of oats1104.23.00 Cereal grains…, of corn (maize)1104.29.10 Cereal grains otherwise…, of barley1104.29.90 Cereal grains otherwise worked (for…

What changed for this code

Questions about HTS 1104.12.00

What is the duty rate for HTS 1104.12.00?

The regular (column 1 general) rate printed in the tariff schedule is 1.2¢/kg. Goods from China owe 37.5% + 1.2¢ per kg in total as of Oct 1, 2026, including any additional tariffs. Additional tariffs depend on the country of origin; choose one above to see its full rate.

Is HTS 1104.12.00 subject to Section 301 tariffs?

Yes, for goods from 85 countries and territories as of Oct 1, 2026, including Algeria, Angola, Argentina, Australia, Austria. Choose a country above to see the rate and any exemptions.

Is HTS 1104.12.00 subject to Section 232 tariffs?

No Section 232 tariff applies to HTS 1104.12.00 as of Oct 1, 2026, from any country of origin.

HTSLookup shows the duties CBP collects on this code by country of origin. Antidumping or countervailing duties may also apply to some exporters; they're set per company and aren't shown.