Kellogg's Corn Flakes from China
Kellogg's Corn Flakes are prepared by the swelling or roasting of corn, a cereal product, resulting in crispy flakes ready for consumption with milk. This product falls under HTS 1904.90.01 as it is a classic example of roasted cereal flakes, beyond simple processing in chapters 10 or 11. It is not put up for retail sale in single servings.
Duty Rate — China → United States
31.5%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
Import Tips
• Verify processing method documentation to confirm swelling/roasting beyond Chapter 11 levels, avoiding misclassification as raw cereal products
• Provide lab analysis showing no flour, groats, or meal content to qualify under heading 1904