Cereal Germ, Whole, Rolled, Flaked, or Ground

Toasting is a heat treatment that can affect classification. Lightly toasted wheat germ that retains its character as a cereal germ product generally remains in heading 1104.30, but heavily processed or flavored germ products may shift to Chapter 19 or Chapter 21. CBP has issued rulings on toasted cereal products; importers should request a binding ruling or consult a licensed customs broker if the degree of processing is significant.

The HTS schedule for heading 1104.30 does not subdivide by cereal species at the 10-digit level, meaning wheat germ, corn germ, and other cereal germs all enter under 1104300000. This contrasts with rolled grains and worked grains, which have species-specific lines. Importers must still accurately describe the cereal species on commercial invoices for CBP purposes, even though the duty line is the same.