{
  "summary": "HS code 1104.12 covers rolled or flaked grains, of oats. It sits in 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) in chapter 11 (products of the milling industry; malt; starches; inulin; wheat gluten). Other goods of heading 11.04 are classified under 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) or 1 other. National tariff lines under 1104.12 are live on border.bot for the United States (2 lines, also used by 1 other country).",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "HS code",
      "value": "1104.12",
      "source": "border.bot release GLOBAL:hs #2"
    },
    {
      "label": "Covers",
      "value": "Rolled or flaked grains, of oats",
      "source": "border.bot release GLOBAL:hs #2"
    },
    {
      "label": "Heading",
      "value": "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",
      "source": "border.bot release GLOBAL:hs #2",
      "url": "https://border.bot/hs-codes/1104"
    },
    {
      "label": "Chapter",
      "value": "11: Products of the milling industry; malt; starches; inulin; wheat gluten",
      "source": "border.bot release GLOBAL:hs #2",
      "url": "https://border.bot/hs-codes/11"
    },
    {
      "label": "Edition",
      "value": "HS2022",
      "source": "border.bot release GLOBAL:hs #2"
    },
    {
      "label": "Duty in the United States",
      "value": "See its 2 lines",
      "source": null,
      "url": "https://border.bot/countries/united-states/hs-codes/110412"
    }
  ],
  "faq": [
    {
      "question": "What does HS code 1104.12 cover?",
      "answer": "HS code 1104.12 covers rolled or flaked grains, of oats."
    },
    {
      "question": "Which heading and chapter is HS code 1104.12 in?",
      "answer": "HS code 1104.12 is in 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) in chapter 11 (products of the milling industry; malt; starches; inulin; wheat gluten)."
    },
    {
      "question": "Where are goods of heading 11.04 classified when 1104.12 doesn’t fit?",
      "answer": "Other goods of heading 11.04 are classified under 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) or 1 other."
    },
    {
      "question": "Which countries’ tariffs list national lines under HS code 1104.12?",
      "answer": "National tariff lines under 1104.12 are live on border.bot for the United States (2 lines, also used by 1 other country)."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "What this code covers",
      "text": [
        "HS code 1104.12 covers rolled or flaked grains, of oats.",
        "The legal text of the subheading is “Rolled or flaked grains: Of oats”, read under “Rolled or flaked grains”, in HS2022."
      ]
    },
    {
      "id": "not-covered",
      "title": "What it doesn’t cover",
      "text": [
        "Other goods of heading 11.04 are classified under 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) or 1 other."
      ]
    },
    {
      "id": "structure",
      "title": "How it is structured",
      "text": [
        "1104.12 is a six-digit subheading. Its first two digits, 11, are the chapter; the first four, 1104, are heading 11.04; the last two, 12, identify the subheading within the heading.",
        "Countries add their own digits after these six for their national tariff lines."
      ]
    },
    {
      "id": "other-countries",
      "title": "In other countries",
      "text": [
        "National tariff lines under 1104.12 are live on border.bot for the United States (2 lines, also used by 1 other country)."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "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."
      ]
    }
  ],
  "data": {
    "type": "hs-subheading",
    "edition": "HS2022",
    "chapter": {
      "code": "11",
      "description": "Products of the milling industry; malt; starches; inulin; wheat gluten"
    },
    "heading": {
      "code": "1104",
      "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"
    },
    "subheading": {
      "code": "110412",
      "description": "Rolled or flaked grains: Of oats",
      "levels": [
        "Rolled or flaked grains",
        "Of oats"
      ],
      "english": null,
      "keywords": []
    },
    "siblings": [
      {
        "code": "110419",
        "description": "Rolled or flaked grains: Of other cereals"
      },
      {
        "code": "110422",
        "description": "Other worked grains (for example, hulled, pearled, sliced or kibbled): Of oats"
      },
      {
        "code": "110423",
        "description": "Other worked grains (for example, hulled, pearled, sliced or kibbled): Of maize (corn)"
      },
      {
        "code": "110429",
        "description": "Other worked grains (for example, hulled, pearled, sliced or kibbled): Of other cereals"
      },
      {
        "code": "110430",
        "description": "Germ of cereals, whole, rolled, flaked or ground"
      }
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    "related": [],
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      "description": "Pellets",
      "indexable": true
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      "description": "Rolled or flaked grains: Of other cereals",
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        "code": "US",
        "name": "United States",
        "slug": "united-states",
        "lines": 2,
        "members": 1
      }
    ],
    "provenance": [
      {
        "dataset": "GLOBAL:hs",
        "country": "GLOBAL",
        "kind": "hs",
        "seq": 2,
        "version": "mytraddal hs2022.csv (HS 2022)",
        "liveAt": "2026-10-11T06:04:17.693Z",
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  "code": "110412",
  "attribution": "border.bot tariff reference (border.bot), compiled from the official publishers named on each page.",
  "terms": "https://border.bot/legal/terms",
  "notice": "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.",
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