# HS code 1904.90: Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included

> HS code 1904.90 covers prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included, other than those classified in 1904.10, 1904.20 and 1904.30. It sits in heading 19.04 (prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included) in chapter 19 (preparations of cereals, flour, starch or milk; pastrycooks' products). Other goods of heading 19.04 are classified under 1904.10 (prepared foods obtained by the swelling or roasting of cereals or cereal products), 1904.20 (prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes or roasted cereal flakes or swelled cereals) and 1904.30 (bulgur wheat). National tariff lines under 1904.90 are live on border.bot for the United States (2 lines, also used by 1 other country).

Source: https://border.bot/hs-codes/190490
Last updated: 11 October 2026

[HS codes](https://border.bot/hs-codes) / [Chapter 19](https://border.bot/hs-codes/19) / [19.04](https://border.bot/hs-codes/1904) / [1904.90](https://border.bot/hs-codes/190490)

## Key facts

- HS code: 1904.90
- Covers: Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included
- Heading: [19.04: Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included](https://border.bot/hs-codes/1904)
- Chapter: [19: Preparations of cereals, flour, starch or milk; pastrycooks' products](https://border.bot/hs-codes/19)
- Edition: HS2022
- Duty in the United States: [See its 2 lines](https://border.bot/countries/united-states/hs-codes/190490)

## What this code covers

HS code 1904.90 covers prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included, other than those classified in 1904.10, 1904.20 and 1904.30.

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

## What it doesn’t cover

Other goods of heading 19.04 are classified under 1904.10 (prepared foods obtained by the swelling or roasting of cereals or cereal products), 1904.20 (prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes or roasted cereal flakes or swelled cereals) and 1904.30 (bulgur wheat).

- [1904.10](https://border.bot/hs-codes/190410) Prepared foods obtained by the swelling or roasting of cereals or cereal products
- [1904.20](https://border.bot/hs-codes/190420) Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals
- [1904.30](https://border.bot/hs-codes/190430) Bulgur wheat

## How it is structured

1904.90 is a six-digit subheading. Its first two digits, 19, are the chapter; the first four, 1904, are heading 19.04; the last two, 90, identify the subheading within the heading.

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

- Chapter 19: Preparations of cereals, flour, starch or milk; pastrycooks' products
- Heading 19.04: Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included
- Subheading 1904.90: Other

## In other countries

National tariff lines under 1904.90 are live on border.bot for the United States (2 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/190490): 2 lines, used by 1 other country

- Previous subheading: [1904.30](https://border.bot/hs-codes/190430) Bulgur wheat
- Next subheading: [1905.10](https://border.bot/hs-codes/190510) Crispbread

## Frequently asked questions

### What does HS code 1904.90 cover?

HS code 1904.90 covers prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included, other than those classified in 1904.10, 1904.20 and 1904.30.

### Which heading and chapter is HS code 1904.90 in?

HS code 1904.90 is in heading 19.04 (prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included) in chapter 19 (preparations of cereals, flour, starch or milk; pastrycooks' products).

### Where are goods of heading 19.04 classified when 1904.90 doesn’t fit?

Other goods of heading 19.04 are classified under 1904.10 (prepared foods obtained by the swelling or roasting of cereals or cereal products), 1904.20 (prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes or roasted cereal flakes or swelled cereals) and 1904.30 (bulgur wheat).

### Which countries’ tariffs list national lines under HS code 1904.90?

National tariff lines under 1904.90 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.

Machine-readable: https://border.bot/hs-codes/190490.json