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10

Official Chapter Guide

Cereals such as wheat, maize, and rice, excluding hulled or processed grains, with specific classification for quinoa and durum wheat.

Tariff Landscape

  • Items under Chapter 10 can vary between duty-free and dutiable, with specific subheadings having different tariff rates.
  • Currently, there are no significant Section 301 or Section 232 measures directly affecting cereals.
  • There are no widespread Anti-Dumping Duty/Countervailing Duty (ADD/CVD) measures generally associated with cereals in this chapter.

Classification Strategy

  • Ensure grains are present; processed cereals may not fall under this chapter.
  • Common mistakes include misclassifying hulled grains; these are usually excluded unless specifically described (e.g., hulled quinoa).
  • Attention required distinguishing sweet corn (Chapter 7) from cereals under heading 1005.
  • Certification is crucial for classifying maize as 'seed' under 1005.10.

Legal Framework

Executive Summary

  • Cereals must have grains present to be classified under this chapter.
  • Excluded: Grains that have been hulled or otherwise worked, except specific processing of rice and quinoa.
  • Sweet corn is classified in Chapter 7, not under Heading 1005.
  • Durum wheat is defined as wheat of Triticum durum species, including specific hybrids.
  • Heading 1005.10 'seed' refers to certified seed corn or maize for planting.
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