HS 1904 – 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.
Tariff data as of T2026-2, effective Sept 1, 2026, last verified Oct 21, 2026
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.
Subheadings
Child tariff lines and MFN rates
| HS code | Description | MFN rate |
|---|---|---|
| 1904-10 – Prepared foods obtained by the swelling or roasting of cereals or cereal products | MFN 4%; 11.64¢/kg plus 8.5%; 12.6¢/kg plus 8.5%; 6% | |
| 1904-10-10-10 | Containing cane and/or beet sugar | 4% |
| 1904-10-10-90 | Other | 4% |
| 1904-10-21-10 | Containing cane and/or beet sugar | 4% |
| 1904-10-21-90 | Other | 4% |
| 1904-10-29-10 | Containing cane and/or beet sugar | 11.64¢/kg plus 8.5% |
| 1904-10-29-90 | Other | 11.64¢/kg plus 8.5% |
| 1904-10-30-00 | Of barley, within access commitment | 4% |
| 1904-10-41-00 | Breakfast cereals, in packages of a weight not exceeding 454 g each | 4% |
| 1904-10-49-00 | Other | 12.6¢/kg plus 8.5% |
| 1904-10-90-10 | Containing cane and/or beet sugar | 6% |
| 1904-10-90-90 | Other | 6% |
| 1904-20 – Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals | MFN 4%; 9.17¢/kg plus 8.5%; 9.95¢/kg plus 8.5%; 6%; 3%; 9.17¢/kg plus 6%; 9.95¢/kg plus 6%; 4.5% | |
| 1904-20-10-00 | 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 | In packages of a weight not exceeding 454 g each | 4% |
| 1904-20-29-00 | Other | 9.17¢/kg plus 8.5% |
| 1904-20-30-00 | Of barley, in packages of a weight not exceeding 11.34 kg each, within access commitment | 4% |
| 1904-20-41-00 | Breakfast cereals, in packages of a weight not exceeding 454 g each | 4% |
| 1904-20-49-00 | Other | 9.95¢/kg plus 8.5% |
| 1904-20-50-10 | "Musli" type breakfast cereals | 6% |
| 1904-20-50-90 | Other | 6% |
| 1904-20-61-00 | Containing 25% or more by weight of wheat, within access commitment | 3% |
| 1904-20-62-00 | Containing 25% or more by weight of wheat, over access commitment | 9.17¢/kg plus 6% |
| 1904-20-63-00 | Of barley, within access commitment | 3% |
| 1904-20-64-00 | Of barley, over access commitment | 9.95¢/kg plus 6% |
| 1904-20-69-00 | Other | 4.5% |
| 1904-30 – Bulgur wheat | MFN 4%; 9.17¢/kg plus 8.5%; 6%; 3%; 9.17¢/kg plus 6%; 4.5% | |
| 1904-30-10-00 | Containing 25% or more by weight of wheat, in packages of a weight not exceeding 11.34 kg each, within access commitment | 4% |
| 1904-30-21-00 | In packages of a weight not exceeding 454 g each | 4% |
| 1904-30-29-00 | Other | 9.17¢/kg plus 8.5% |
| 1904-30-50-00 | Other, in packages of a weight not exceeding 11.34 kg each | 6% |
| 1904-30-61-00 | Containing 25% or more by weight of wheat, within access commitment | 3% |
| 1904-30-62-00 | Containing 25% or more by weight of wheat, over access commitment | 9.17¢/kg plus 6% |
| 1904-30-69-00 | Other | 4.5% |
| 1904-90 – Other | MFN 4%; 9.17¢/kg plus 8.5%; 9.95¢/kg plus 8.5%; 6%; 3%; 9.17¢/kg plus 6%; 9.95¢/kg plus 6%; 4.5% | |
| 1904-90-10-00 | Containing 25% or more by weight of wheat, in packages of a weight not exceeding 11.34 kg each, within access commitment | 4% |
| 1904-90-21-00 | In packages of a weight not exceeding 454 g each | 4% |
| 1904-90-29-00 | Other | 9.17¢/kg plus 8.5% |
| 1904-90-30-00 | Of barley, in packages of a weight not exceeding 11.34 kg each, within access commitment | 4% |
| 1904-90-40-00 | Of barley, in packages of a weight not exceeding 11.34 kg each, over access commitment | 9.95¢/kg plus 8.5% |
| 1904-90-50-00 | Other, in packages of a weight not exceeding 11.34 kg each | 6% |
| 1904-90-61-00 | Containing 25% or more by weight of wheat, within access commitment | 3% |
| 1904-90-62-00 | Containing 25% or more by weight of wheat, over access commitment | 9.17¢/kg plus 6% |
| 1904-90-63-00 | Of barley, within access commitment | 3% |
| 1904-90-64-00 | Of barley, over access commitment | 9.95¢/kg plus 6% |
| 1904-90-69-10 | Rice preparations | 4.5% |
| 1904-90-69-90 | Other | 4.5% |
Top importers in this heading
86 Canadian companies imported goods under heading 19.04 according to the CBSA Canadian Importers Database, 2023 data.
Most frequent importers
- RIVIANA FOODS CANADA CORPORATION - Quebec - 3 codes
- UNFI CANADA, INC. - Ontario - 3 codes
- ALIMENTATION DU CANADA - Quebec - 2 codes
- COSTCO WHOLESALE CANADA LTD - Ontario - 2 codes
- EAST MARKET LTD. - Ontario - 2 codes
- FRITO LAY CANADA - Ontario - 2 codes
- GENERAL MILLS CANADA CORPORATION /CORPORATION GENERAL MILLS - Ontario - 2 codes
- GIA FOODS LTD. - British Columbia - 2 codes
- GROUPE PHOENICIA INC. PHOENICIA GROUP INC. - Quebec - 2 codes
- KELLANOVA CANADA INC. - Ontario - 2 codes
Codes with importers
- 1904.10.10.90 - 4 importers
- 1904.10.41.00 - 6 importers
- 1904.10.90.10 - 3 importers
- 1904.10.90.90 - 11 importers
- 1904.20.21.00 - 3 importers
- 1904.20.50.90 - 3 importers
- 1904.30.10.00 - 3 importers
- 1904.30.29.00 - 8 importers
- 1904.30.50.00 - 7 importers
- 1904.30.61.00 - 6 importers
- 1904.30.62.00 - 18 importers
- 1904.30.69.00 - 5 importers
- 1904.90.10.00 - 3 importers
- 1904.90.50.00 - 6 importers
- 1904.90.69.10 - 14 importers
- 1904.90.69.90 - 8 importers