# HS code 1006.40: Broken rice

> HS code 1006.40 covers broken rice. It sits in heading 10.06 (rice) in chapter 10 (cereals). Other goods of heading 10.06 are classified under 1006.10 (rice in the husk (paddy or rough)), 1006.20 (husked (brown) rice) and 1006.30 (semi-milled or wholly milled rice, whether or not polished or glazed). National tariff lines under 1006.40 are live on border.bot for the United States (1 line, also used by 1 other country).

Source: https://border.bot/hs-codes/100640
Last updated: 11 October 2026

[HS codes](https://border.bot/hs-codes) / [Chapter 10](https://border.bot/hs-codes/10) / [10.06](https://border.bot/hs-codes/1006) / [1006.40](https://border.bot/hs-codes/100640)

## Key facts

- HS code: 1006.40
- Covers: Broken rice
- Heading: [10.06: Rice](https://border.bot/hs-codes/1006)
- Chapter: [10: Cereals](https://border.bot/hs-codes/10)
- Edition: HS2022
- Duty in the United States: [See its 1 line](https://border.bot/countries/united-states/hs-codes/100640)

## What this code covers

HS code 1006.40 covers broken rice.

The legal text of the subheading is “Broken rice”, in HS2022.

## What it doesn’t cover

Other goods of heading 10.06 are classified under 1006.10 (rice in the husk (paddy or rough)), 1006.20 (husked (brown) rice) and 1006.30 (semi-milled or wholly milled rice, whether or not polished or glazed).

- [1006.10](https://border.bot/hs-codes/100610) Rice in the husk (paddy or rough)
- [1006.20](https://border.bot/hs-codes/100620) Husked (brown) rice
- [1006.30](https://border.bot/hs-codes/100630) Semi-milled or wholly milled rice, whether or not polished or glazed

## How it is structured

1006.40 is a six-digit subheading. Its first two digits, 10, are the chapter; the first four, 1006, are heading 10.06; the last two, 40, identify the subheading within the heading.

Countries add their own digits after these six for their national tariff lines.

- Chapter 10: Cereals
- Heading 10.06: Rice
- Subheading 1006.40: Broken rice

## In other countries

National tariff lines under 1006.40 are live on border.bot for the United States (1 line, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/100640): 1 line, used by 1 other country

- Previous subheading: [1006.30](https://border.bot/hs-codes/100630) Semi-milled or wholly milled rice, whether or not polished or glazed
- Next subheading: [1007.10](https://border.bot/hs-codes/100710) Seed

## Frequently asked questions

### What does HS code 1006.40 cover?

HS code 1006.40 covers broken rice.

### Which heading and chapter is HS code 1006.40 in?

HS code 1006.40 is in heading 10.06 (rice) in chapter 10 (cereals).

### Where are goods of heading 10.06 classified when 1006.40 doesn’t fit?

Other goods of heading 10.06 are classified under 1006.10 (rice in the husk (paddy or rough)), 1006.20 (husked (brown) rice) and 1006.30 (semi-milled or wholly milled rice, whether or not polished or glazed).

### Which countries’ tariffs list national lines under HS code 1006.40?

National tariff lines under 1006.40 are live on border.bot for the United States (1 line, 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.

Machine-readable: https://border.bot/hs-codes/100640.json