Pre cooked bulgur wheat
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 1904300000 | 31.5% | CN | US | 官方文档 |
| 1904900140 | 31.5% | CN | US | 官方文档 |
| 1104291000 | 36.2% | CN | US | 官方文档 |
| 1104299000 | 37.7% | CN | US | 官方文档 |
| 1103110020 | 0.0% | CN | US | 官方文档 |
| 1103110040 | 0.0% | CN | US | 官方文档 |
商品图片
AI分析
🌾 Pre-cooked Bulgur Wheat (Bulgur)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 I. Product Definition & Classification: What Exactly is "Pre-cooked Bulgur"?
Bulgur wheat is a staple cereal product, particularly in Middle Eastern, Mediterranean, and South Asian cuisines. It is made from whole wheat kernels that are parboiled, dried, and then ground or cracked. The term "Pre-cooked" in the context of customs classification (specifically under Heading 1904) highlights that the product has undergone a thermal processing step (boiling/steaming) which alters its natural state, distinguishing it from simple milled grains.
In international trade, it is crucial to distinguish between: 1. Raw/Worked Grains (Heading 1104): Hulling, rolling, flaking, or kibbling without significant cooking/starch gelatinization. 2. Prepared Foods (Heading 1904): Cereals that have been pre-cooked, roasted, or swollen. Bulgur specifically falls here because it is pre-cooked (parboiled) before being dried and ground.
⚠️ Critical Distinction:
- If the wheat is merely rolled, flaked, or kibbled without being parboiled/pre-cooked → It is a "Worked Grain" under Heading 1104.
- If the wheat is parboiled (pre-cooked), dried, and cracked → It is a "Prepared Food" under Heading 1904.
- Bulgur is ALWAYS considered pre-cooked/parboiled. Therefore, it generally falls under 1904.30.00.00.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority)
Based on the provided dataset, here are the relevant HS Codes for processed wheat products. Note that Bulgur has a specific entry.
| HS Code | Product Description | Application Scenario | Key Characteristic |
|---|---|---|---|
1904.30.00.00 |
Bulgur wheat | Pre-cooked, dried, and cracked wheat; used for tabbouleh, kuskus, etc. | ✅ Specifically Listed: Pre-cooked/roasted cereal product |
1104.29.10.00 |
Worked grains of other cereals: Barley | Hulled, rolled, flaked barley | ❌ Not Wheat; Not Pre-cooked (usually) |
1104.29.90.00 |
Worked grains of other cereals: Other | Other worked cereal grains not elsewhere specified | ❌ General "worked" grain, not pre-cooked |
1103.11.00.20 |
Cereal groats, meal, pellets: Of wheat: Semolina | Coarse wheat meal, not pre-cooked | ❌ Meal/Granules, not cracked/pre-cooked |
1103.11.00.40 |
Cereal groats, meal, pellets: Of wheat: Other | Fine wheat groats/meal, not pre-cooked | ❌ Meal form, not whole/cracked pre-cooked |
1904.90.01.40 |
Prepared foods by swelling/roasting: Other | Other prepared cereals (not bulgur) | ❌ General category, Bulgur has a specific code |
🔍 Key Reminder:
- Bulgur is explicitly listed under1904.30.00.00. Do not misclassify it as general "worked grains" (1104) or "wheat meal" (1103) if it has undergone the parboiling process.
- Misclassification can lead to significant duty differences (see below).
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharge & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: November 10, 2025 (and subsequent imports)
🎯 1. 1904.30.00.00 —— Bulgur Wheat (The Correct Code for Pre-cooked Bulgur)
| Item | Details |
|---|---|
| Base Duty Rate | 14.0% (ad valorem) |
| USITC Surcharge (Section 301) | +7.5% |
| Total Tariff Rate | 21.5% |
| Tax Calculation | CIF Value × 21.5% |
| De Minimis Exemption | ❌ Not Applicable (Deny de minimis for high-tariff goods) |
| Legal Basis Path | USITC:1904.30.00.00 → FOOTNOTE:9903.88.01 (if applicable) → Section 301 Tariff |
📌 Explanation:
- Bulgur is classified as a preprepared food product (Heading 19), not a raw agricultural ingredient (Heading 11).
- The 21.5% total rate reflects the base tariff plus the additional surcharge for Chinese-origin goods.
- Crucial Point: This is lower than many other processed foods, but significantly higher than raw grains (which may be 0%).
⚠️ What if Misclassified as Raw Worked Grain?
If declared incorrectly as 1104.29.90.00 (Other Worked Grains) or 1103.11.00.40 (Wheat Meal):
| Item | Details |
|---|---|
| Base Duty Rate | 0.0% |
| USITC Surcharge | 0.0% |
| Total Tariff Rate | 0.0% |
| Risk | HIGH. Customs will verify the "pre-cooked" status. If found misdeclared to evade duty, penalties apply. |
📌 Warning:
- Declaring Bulgur as "0% duty" under Heading 11 is illegal if the product is parboiled.
- Customs may request proof of processing (e.g., factory process flow chart, ingredient list) to verify if parboiling occurred.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist
| Document | Mandatory? | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must explicitly state "Parboiled" or "Pre-cooked" wheat. |
| ✅ Process Flow Chart | ✔️ | Shows: Cleaning → Parboiling → Drying → Cracking/Packaging. |
| ✅ Commercial Invoice | ✔️ | Accurate description: "Pre-cooked Bulgur Wheat, for food use." |
| ✅ Packing List | ✔️ | Net weight, gross weight, carton dimensions. |
| ✅ Origin Certificate | ✔️ | Proof of origin (China). |
| ✅ FDA Prior Notice | ✔️ | Required for food products imported into the US. |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 “Bulgur is Pre-cooked, Not Just Cracked! Declare as 1904, Not 1104!”
| Scenario | Correct Declaration | Incorrect Declaration | Consequence |
|---|---|---|---|
| Standard Bulgur | 1904.30.00.00 (21.5%) |
1104.29.90.00 (0%) |
Audit & Penalty for undervaluation |
| Wheat Semolina | 1103.11.00.20 |
1904.30.00.00 |
Wrong code, potential delay |
| Raw Wheat Groats | 1103.11.00.40 |
1904.30.00.00 |
Overpayment of duty (minor issue) |
✅ 3. Special Handling Cases
| Case | Handling Advice |
|---|---|
| Flavored Bulgur | If seasoned/spiced, it may fall under 1904.90.01.40 (0% base, but check surcharges). Verify if "prepared food" status remains. |
| Bulgur with Added Ingredients | If mixed with other foods (e.g., bulgur salad kits), it may be classified under 1904.90 or 2106. Requires detailed ingredient breakdown. |
| Bulk vs. Retail | Tariff rate is the same, but labeling requirements (FDA) differ for retail packaging. |
🌍 V. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 1904.30.00.00 |
21.5% | FDA + Prior Notice | High duty, strict pre-cooking verification |
| 🇨🇳 China | 1104.29.90.00 or 1904.30 |
0%~13% | CCC (if packaged) | Domestic production often uses Heading 11 for raw, 19 for processed |
| 🇪🇺 EU | 1904.30.00 |
0% (if no surcharge) | EU Food Standards | Lower base duty, but strict food safety standards |
| 🇦🇺 Australia | 1904.30.00 |
5% | FSANZ | Moderate duty |
| 🇯🇵 Japan | 1904.30.00 |
0% | Japan Food Sanitation | Low duty, high safety scrutiny |
📌 Conclusion:
- The US has a significant duty burden (21.5%) on Bulgur due to its classification as a "prepared food" rather than a raw grain.
- No preferential tariffs are available for Chinese Bulgur under current FTAs for this specific code.
📌 VI. Common Errors & Pitfalls (Blood & Tears Lessons)
❌ Error 1: Declaring Bulgur as "Wheat Flakes" or "Cracked Wheat" under 1104.29.90.00 to avoid the 21.5% duty.
👉 Consequence: Customs audit, back duties, fines, and potential seizure. The "pre-cooked" nature is easily verified.
❌ Error 2: Mislabeling as "Semolina" (1103.11.00.20) to get 0.5¢/kg + 25% duty.
👉 Consequence: Semolina is a meal (powdery), Bulgur is cracked grains. Texture difference is obvious. High risk of rejection.
❌ Error 3: Ignoring FDA Prior Notice for food imports.
👉 Consequence: Shipment held at port, delayed clearance, possible destruction.
✅ Correct Practice:
"Pre-cooked Bulgur Wheat, Parboiled, Dried, Cracked, For Culinary Use, Model B-100, FDA Registered Facility"
🎯 VII. Conclusion: Professional Declaration, Cost Savings, Efficiency!
🎯 Remember the Mnemonic:
🔹 "Bulgur = Pre-cooked = Heading 1904"
🔹 "Don't hide behind Heading 11, or you'll pay the 21.5% penalty!"
🔹 "Declare accurately, avoid audits, save your profit margins!"
📌 Pro Tip:
If you are importing large volumes, consider applying for a Tariff Classification Ruling from US Customs and Border Protection (CBP) to get official confirmation of the HS Code. This provides legal protection against future reclassifications.
📣 Immediate Action:
📞 Consult a licensed customs broker.
📄 Prepare FDA Prior Notice documentation.
📦 Ensure your product label clearly states "Pre-cooked Bulgur Wheat."
🚀 Smooth clearance, compliant business, higher profits!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every percentage point of duty matters in global trade!
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关于 HS 编码归类
协调制度(HS)是由世界海关组织(WCO)制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构:
- 章(2 位)——商品大类(例如:第 84 章:机器和机械设备)
- 品目(4 位)——章内的更具体分类
- 子目(6 位)——国际通用细分,所有 WCO 成员国统一使用
- 本国细分(8-10 位)——各国自行扩展的细分编码,如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时,适用的关税税率可能包括:
- 最惠国(MFN)税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税,如 301 条款(反倾销)、232 条款(国家安全)或反补贴税
本页内容仅供参考。如需正式归类,请咨询当地海关或持牌报关代理。