Key facts
- HS code
- 1004.90
- Covers
- Oats
- Heading
- 10.04: Oats
- Chapter
- 10: Cereals
- Edition
- HS2022
- Duty in the United States
- See its 2 lines
Summary
HS code 1004.90 covers oats, other than those classified in 1004.10. It sits in heading 10.04 (oats) in chapter 10 (cereals). Other goods of heading 10.04 are classified under 1004.10 (seed). National tariff lines under 1004.90 are live on border.bot for the United States (2 lines, also used by 1 other country).
What this code covers
HS code 1004.90 covers oats, other than those classified in 1004.10.
The legal text of the subheading is “Other”, in HS2022.
How it is structured
1004.90 is a six-digit subheading. Its first two digits, 10, are the chapter; the first four, 1004, are heading 10.04; the last two, 90, identify the subheading within the heading.
Countries add their own digits after these six for their national tariff lines.
In other countries
National tariff lines under 1004.90 are live on border.bot for the United States (2 lines, also used by 1 other country).
- United States2 lines, used by 1 other country
Frequently asked questions
What does HS code 1004.90 cover?
HS code 1004.90 covers oats, other than those classified in 1004.10.
Which heading and chapter is HS code 1004.90 in?
HS code 1004.90 is in heading 10.04 (oats) in chapter 10 (cereals).
Where are goods of heading 10.04 classified when 1004.90 doesn’t fit?
Other goods of heading 10.04 are classified under 1004.10 (seed).
Which countries’ tariffs list national lines under HS code 1004.90?
National tariff lines under 1004.90 are live on border.bot for the United States (2 lines, also used by 1 other country).
Sources and updates
The Harmonized System legal text comes from border.bot release 2 (edition HS 2022), imported from a file, and has been live since 11 October 2026.
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.