Customs - Tariff Book
Notes
1.
(A)
The products specified in the headings of this Chapter are to be classified in those headings only if grains are present, whether or not in the ear or on the stalk.
(B)
The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled or broken remains classified in heading 10.06. Similarly, quinoa from which the pericarp has been wholly or partly removed in order to separate the saponin, but which has not undergone any other processes, remains classified in heading 10.08.
2.
Heading 10.05 does not cover sweet corn (Chapter 7).
Subheading Note
1.
The term "durum wheat" means wheat of the Triticum durum species and the hybrids derived from the inter-specific crossing of Triticum durum which have the same number (28) of chromosomes as that species.
| Heading | Description | General |
|---|---|---|
| 10.01 | Wheat and meslin: | |
| 1001.1 | Durum wheat: | |
| 1001.11 | Seed | free |
| 1001.19 | Other | free |
| 1001.9 | Other: | |
| 1001.91 | Seed | 15,37c/kg |
| 1001.99 | Other | 15,37c/kg |
| 10.02 | Rye: | |
| 1002.10 | Seed | free |
| 1002.90 | Other | free |
| 10.03 | Barley: | |
| 1003.10 | Seed | free |
| 1003.90 | Other | free |
| 10.04 | Oats: | |
| 1004.10 | Seed | free |
| 1004.90 | Other | free |
| 10.05 | Maize (corn): | |
| 1005.10 | Seed | free |
| 1005.90 | Other: | |
| 1005.90.10 | Dried kernels or grains fit for human consumption, not further prepared or processed and not packaged as seeds (excluding pop corn (Zea mays everta)) | free |
| 1005.90.90 | Other | free |
| 10.06 | Rice: | |
| 1006.10 | Rice in the husk (paddy or rough) | free |
| 1006.20 | Husked (brown) rice | free |
| 1006.30 | Semi-milled or wholly milled rice, whether or not polished or glazed | free |
| 1006.40 | Broken rice | free |
| 10.07 | Grain sorghum: | |
| 1007.10 | Seed | 3% |
| 1007.90 | Other | 3% |
| 10.08 | Buckwheat, millet and canary seed; other cereals: | |
| 1008.10 | Buckwheat | free |
| 1008.2 | Millet: | |
| 1008.21 | Seed | free |
| 1008.29 | Other | free |
| 1008.30 | Canary seeds | free |
| 1008.40 | Fonio (Digitaria spp.) | 5% |
| 1008.50 | Quinoa (Chenopodium quinoa) | 5% |
| 1008.60 | Triticale | 5% |
| 1008.90 | Other cereals | 5% |
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