# HS heading 11.04: Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 10.06; germ of cereals, whole, rolled, flaked or ground > HS heading 11.04 covers cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 10.06; germ of cereals, whole, rolled, flaked or ground. It is in chapter 11 (products of the milling industry; malt; starches; inulin; wheat gluten). It is split into 6 subheadings: 1104.12 (rolled or flaked grains, of oats), 1104.19 (rolled or flaked grains, of other cereals), 1104.22 (other worked grains (for example, hulled, pearled, sliced or kibbled), of oats), 1104.23 (other worked grains (for example, hulled, pearled, sliced or kibbled), of maize (corn)), 1104.29 (other worked grains (for example, hulled, pearled, sliced or kibbled), of other cereals) and 1104.30 (germ of cereals, whole, rolled, flaked or ground). National tariff lines under heading 11.04 are live on border.bot for the United States (9 lines, also used by 1 other country). Source: https://border.bot/hs-codes/1104 Last updated: 11 October 2026 [HS codes](https://border.bot/hs-codes) / [Chapter 11](https://border.bot/hs-codes/11) / [11.04](https://border.bot/hs-codes/1104) ## Key facts - Heading: 11.04 - Description: Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 10.06; germ of cereals, whole, rolled, flaked or ground - Chapter: 11: Products of the milling industry; malt; starches; inulin; wheat gluten - Subheadings: 6 - Edition: HS2022 ## What this code covers HS heading 11.04 covers cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 10.06; germ of cereals, whole, rolled, flaked or ground. It is split into 6 subheadings: 1104.12 (rolled or flaked grains, of oats), 1104.19 (rolled or flaked grains, of other cereals), 1104.22 (other worked grains (for example, hulled, pearled, sliced or kibbled), of oats), 1104.23 (other worked grains (for example, hulled, pearled, sliced or kibbled), of maize (corn)), 1104.29 (other worked grains (for example, hulled, pearled, sliced or kibbled), of other cereals) and 1104.30 (germ of cereals, whole, rolled, flaked or ground). - [1104.12](https://border.bot/hs-codes/110412) Rolled or flaked grains: Of oats - [1104.19](https://border.bot/hs-codes/110419) Rolled or flaked grains: Of other cereals - [1104.22](https://border.bot/hs-codes/110422) Other worked grains (for example, hulled, pearled, sliced or kibbled): Of oats - [1104.23](https://border.bot/hs-codes/110423) Other worked grains (for example, hulled, pearled, sliced or kibbled): Of maize (corn) - [1104.29](https://border.bot/hs-codes/110429) Other worked grains (for example, hulled, pearled, sliced or kibbled): Of other cereals - [1104.30](https://border.bot/hs-codes/110430) Germ of cereals, whole, rolled, flaked or ground ## What it doesn’t cover Other goods of chapter 11 are classified in its other 8 headings, listed below. - [11.01](https://border.bot/hs-codes/1101) Wheat or meslin flour - [11.02](https://border.bot/hs-codes/1102) Cereal flours other than of wheat or meslin - [11.03](https://border.bot/hs-codes/1103) Cereal groats, meal and pellets - [11.05](https://border.bot/hs-codes/1105) Flour, meal, powder, flakes, granules and pellets of potatoes - [11.06](https://border.bot/hs-codes/1106) Flour, meal and powder of the dried leguminous vegetables of heading 07.13, of sago or of roots or tubers of heading 07.14 or of the products of Chapter 8 - [11.07](https://border.bot/hs-codes/1107) Malt, whether or not roasted - [11.08](https://border.bot/hs-codes/1108) Starches; inulin - [11.09](https://border.bot/hs-codes/1109) Wheat gluten, whether or not dried ## How it is structured Heading 11.04 is one of 9 headings in chapter 11. Its first two digits, 11, are the chapter; the next two, 04, number the heading within it. Its subheadings add two more digits (1104.12, 1104.19, 1104.22). ## In other countries National tariff lines under heading 11.04 are live on border.bot for the United States (9 lines, also used by 1 other country). - [United States](https://border.bot/countries/united-states/hs-codes/11): 9 lines, used by 1 other country - Previous heading: [11.03](https://border.bot/hs-codes/1103) Cereal groats, meal and pellets - Next heading: [11.05](https://border.bot/hs-codes/1105) Flour, meal, powder, flakes, granules and pellets of potatoes ## Frequently asked questions ### What does HS heading 11.04 cover? HS heading 11.04 covers cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 10.06; germ of cereals, whole, rolled, flaked or ground. ### Which chapter is HS heading 11.04 in? HS heading 11.04 is in chapter 11 (products of the milling industry; malt; starches; inulin; wheat gluten). ### How many subheadings does HS heading 11.04 have? HS heading 11.04 has 6 subheadings: 1104.12 (rolled or flaked grains, of oats), 1104.19 (rolled or flaked grains, of other cereals), 1104.22 (other worked grains (for example, hulled, pearled, sliced or kibbled), of oats), 1104.23 (other worked grains (for example, hulled, pearled, sliced or kibbled), of maize (corn)), 1104.29 (other worked grains (for example, hulled, pearled, sliced or kibbled), of other cereals) and 1104.30 (germ of cereals, whole, rolled, flaked or ground). ### Which countries’ tariffs list national lines under HS heading 11.04? National tariff lines under heading 11.04 are live on border.bot for the United States (9 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. Machine-readable: https://border.bot/hs-codes/1104.json