HS Code 1904.10.10.90
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. - Prepared foods obtained by the swelling or roasting of cereals or cereal products - Containing 25% or more by weight of wheat, within access commitment - Other
Most Favoured Nation (MFN) Rate
4%
About HS Code 1904.10.10.90
HS code 1904.10.10.90 is a Canadian 10-digit tariff item covering 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. - Prepared foods obtained by the swelling or roasting of cereals or cereal products - Containing 25% or more by weight of wheat, within access commitment - Other. It falls under Chapter 19 — Preparations of cereals of the Canadian Customs Tariff, within heading 1904 and subheading 1904.10. This code is used by the Canada Border Services Agency (CBSA) to determine customs duties, taxes, and regulatory compliance when you import into Canada.
The MFN (Most Favoured Nation) duty rate for 1904.10.10.90 is 4%. This rate applies to imports from most WTO member countries. Lower preferential rates may be available depending on the country of origin and the trade agreement used. 21 preferential trade agreements are available for this code, of which 20 offer duty-free access (for example: Commonwealth Caribbean Countries Tariff, Least Developed Country Tariff, United States Tariff, Mexico Tariff, Canada-Israel Agreement Tariff).
Key trade agreement eligibility: CUSMA (USA, Mexico) duty-free · CETA (EU) duty-free · CPTPP (Asia-Pacific) duty-free.
Example Calculation for 1904.10.10.90
If you import CAD $10,000 worth of goods classified under HS code 1904.10.10.90 into Canada (without a preferential trade agreement), here is the approximate cost breakdown:
| Value for Duty (VFD) | $10,000 |
| MFN Duty (4%) | $400 |
| GST (5%) | $520 |
| Total Landed Cost (approx.) | $10,920 |
Illustrative example. Does not include surtaxes, SIMA, excise duties, freight, provincial HST/PST, or trade-agreement exemptions. Use our calculator for an exact figure.
Frequently Asked Questions about HS Code 1904.10.10.90
What is HS code 1904.10.10.90?
HS code 1904.10.10.90 is a Canadian 10-digit tariff item used by the Canada Border Services Agency (CBSA) to classify imports of "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. - Prepared foods obtained by the swelling or roasting of cereals or cereal products - Containing 25% or more by weight of wheat, within access commitment - Other". It sits under Chapter 19 (Preparations of cereals) of the Canadian Customs Tariff.
What is the Canadian import duty rate for 1904.10.10.90?
The MFN (Most Favoured Nation) duty rate for HS code 1904.10.10.90 is 4%. This rate applies to imports from WTO member countries without a preferential trade agreement with Canada. Lower preferential rates may apply under agreements such as CUSMA, CETA, or CPTPP.
Can I import 1904.10.10.90 duty-free from the USA or Mexico under CUSMA?
Yes. HS code 1904.10.10.90 is duty-free under the Canada-United States-Mexico Agreement (CUSMA) when the goods originate in the US or Mexico and you provide a valid certification of origin. GST/HST still applies on import.
Does CETA apply to HS code 1904.10.10.90?
Yes. Imports of HS code 1904.10.10.90 from the European Union enter Canada duty-free under the Canada-EU Comprehensive Economic and Trade Agreement (CETA) with a valid origin declaration from the EU exporter.
What surtaxes or SIMA duties apply to HS code 1904.10.10.90?
Our calculator automatically checks retaliatory surtaxes (US steel & aluminum, Chinese EVs, etc.) and SIMA anti-dumping duties for 1904.10.10.90. Enter the country of origin in the calculator to see the complete list of duties that apply to your shipment.
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Ask the AI chatPreferential Rates by Trade Agreement
21 applicable trade agreements
| Code | Trade Agreement | Rate |
|---|---|---|
| CCoFTA | Canada-Colombia Free Trade Agreement | Free |
| CEPT | Canada-EFTA Preferential Tariff | Free |
| CETA | Canada-EU Comprehensive Economic and Trade Agreement | Free |
| CHFTA | Canada-Honduras Free Trade Agreement | Free |
| CIAT | Canada-Israel Agreement Tariff | Free |
| CJFTA | Canada-Jordan Free Trade Agreement | Free |
| CKFTA | Canada-Korea Free Trade Agreement | Free |
| CPaFTA | Canada-Panama Free Trade Agreement | Free |
| CPFTA | Canada-Peru Free Trade Agreement | Free |
| CUKTCA | Canada-United Kingdom Trade Continuity Agreement | Free |
| CT | Chile Tariff | Free |
| CCCT | Commonwealth Caribbean Countries Tariff | Free |
| CPTPP | Comprehensive and Progressive Trans-Pacific Partnership | Free |
| CRT | Costa Rica Tariff | Free |
| GPT | General Preferential Tariff | 3% |
| IT | Iceland Tariff | Free |
| LDCT | Least Developed Country Tariff | Free |
| MT | Mexico Tariff | Free |
| NZT | New Zealand Tariff | Free |
| UAT | Ukraine Tariff | Free |
| UST | United States Tariff | Free |
Calculate import duties for HS code 1904.10.10.90
Get a complete duty, tax, and fee calculation for HS code 1904.10.10.90, including surtaxes, GST/HST, and provincial taxes.
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Related HS Codes
Other codes under chapter 19
| HS Code | Description | MFN Rate |
|---|---|---|
| 1904.10.10 | 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. - Prepared foods obtained by the swelling or roasting of cereals or cereal products - Containing 25% or more by weight of wheat, within access commitment | 4% |
| 1904.10.10.10 | 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. - Prepared foods obtained by the swelling or roasting of cereals or cereal products - Containing 25% or more by weight of wheat, within access commitment - Containing cane and/or beet sugar | 4% |
| 1904.10.21 | 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. - Prepared foods obtained by the swelling or roasting of cereals or cereal products - Containing 25% or more by weight of wheat, over access commitment: - In packages of a weight not exceeding 454 g each | 4% |
| 1904.10.21.10 | 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. - Prepared foods obtained by the swelling or roasting of cereals or cereal products - Containing 25% or more by weight of wheat, over access commitment: - In packages of a weight not exceeding 454 g each - Containing cane and/or beet sugar | 4% |
| 1904.10.21.90 | 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. - Prepared foods obtained by the swelling or roasting of cereals or cereal products - Containing 25% or more by weight of wheat, over access commitment: - In packages of a weight not exceeding 454 g each - Other | 4% |
| 1904.10.29 | 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. - Prepared foods obtained by the swelling or roasting of cereals or cereal products - Containing 25% or more by weight of wheat, over access commitment: - Other | 11.64¢/kg plus 8.5% |
| 1904.10.29.10 | 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. - Prepared foods obtained by the swelling or roasting of cereals or cereal products - Containing 25% or more by weight of wheat, over access commitment: - Other - Containing cane and/or beet sugar | 11.64¢/kg plus 8.5% |
| 1904.10.29.90 | 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. - Prepared foods obtained by the swelling or roasting of cereals or cereal products - Containing 25% or more by weight of wheat, over access commitment: - Other - Other | 11.64¢/kg plus 8.5% |
| 1904.10.30.00 | 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. - Prepared foods obtained by the swelling or roasting of cereals or cereal products - Of barley, within access commitment | 4% |
| 1904.10.41.00 | 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. - Prepared foods obtained by the swelling or roasting of cereals or cereal products - Of barley, over access commitment: - Breakfast cereals, in packages of a weight not exceeding 454 g each | 4% |
| 1904.10.49.00 | 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. - Prepared foods obtained by the swelling or roasting of cereals or cereal products - Of barley, over access commitment: - Other | 12.6¢/kg plus 8.5% |
| 1904.10.90 | 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. - Prepared foods obtained by the swelling or roasting of cereals or cereal products - Other | 6% |
| 1904.10.90.10 | 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. - Prepared foods obtained by the swelling or roasting of cereals or cereal products - Other - Containing cane and/or beet sugar | 6% |
| 1904.10.90.90 | 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. - Prepared foods obtained by the swelling or roasting of cereals or cereal products - Other - Other | 6% |
| 1904.20.10.00 | 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. - Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals - Containing 25% or more by weight of wheat, in packages of a weight not exceeding 11.34 kg each, within access commitment | 4% |
| 1904.20.21.00 | 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. - Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals - Containing 25% or more by weight of wheat, in packages of a weight not exceeding 11.34 kg each, over access commitment: - In packages of a weight not exceeding 454 g each | 4% |
| 1904.20.29.00 | 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. - Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals - Containing 25% or more by weight of wheat, in packages of a weight not exceeding 11.34 kg each, over access commitment: - Other | 9.17¢/kg plus 8.5% |
| 1904.20.30.00 | 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. - Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals - Of barley, in packages of a weight not exceeding 11.34 kg each, within access commitment | 4% |
| 1904.20.41.00 | 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. - Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals - Of barley, in packages of a weight not exceeding 11.34 kg each, over access commitment: - Breakfast cereals, in packages of a weight not exceeding 454 g each | 4% |
| 1904.20.49.00 | 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. - Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals - Of barley, in packages of a weight not exceeding 11.34 kg each, over access commitment: - Other | 9.95¢/kg plus 8.5% |