Malt — HTS 1107
Malt, whether or not roasted
Chapter 11 › Heading 1107
2026 HTS Rev 19 Synced Rules verified Operational
Written to help non-specialists understand this page. Rates, dates, and legal facts come from the official records above and on the linked source.
HTS heading 1107 is a four-digit product category for malt, whether or not roasted. Malt is cereal grain that has been allowed to germinate and is then dried; it is commonly used in brewing, distilling, food production, and related processing. The heading covers the malt itself, not every product made from malt.
To reach the correct 8-digit HTSUS code, start with the heading and then follow the legally defined subheadings and U.S. statistical suffixes. The main distinction within heading 1107 is generally whether the malt is not roasted or roasted. The product’s physical form, processing, composition, and any stated statistical distinctions must also match the wording of the complete 8-digit provision. Do not assume that a product belongs here merely because it contains malt; malt extract, prepared foods, beverages, and other formulated products may be classified elsewhere.
What to check
- Confirm that the imported product is malted grain itself, rather than malt extract, a beverage, a food preparation, or another processed product.
- Determine and document whether the malt is roasted or not roasted, using product specifications and processing records.
- Check the complete HTSUS text below heading 1107, including any U.S. 8-digit statistical suffixes, rather than stopping at the four-digit heading.
- Compare the product’s ingredients, physical form, intended use, and manufacturing process with the tariff language and relevant classification notes.
- If the facts do not clearly fit one provision, ask a customs broker or request a binding classification ruling from U.S. Customs and Border Protection.
HTS heading 1107 summary
Malt is a 4-digit product category containing 2 published product-code lines in this snapshot. A heading does not carry one universal duty rate; classification must be narrowed to the line matching the product facts.
How to find your code in this category
A heading is a product category. To get the exact duty, narrow from this 4-digit heading to a sub-category (usually by material), then open the 8-digit code that matches your product.
Open any code in the tables below to see its exact duty rate, a duty calculator (enter your shipment value → estimated duty and landed cost), the rate-change history chart, and the country-by-country breakdown (including Section 301/232 add-on duties).
Why you have to click in: a single category can contain products with very different duties. The rate depends on the specific product — its material and construction — and on the country of origin, and those only get pinned down at the 8-digit code level. That is why this page points you to codes instead of showing one rate for the whole category.
Product codes & duty rates
👇 Each row is a specific product code — click a blue code to open its full page with exact duty rates by country, the rate-history chart, and a duty calculator. 👉
| Code | Description | General (MFN) | Special | Column 2 |
|---|---|---|---|---|
| 1107.10.00.00 👉 | Not roasted | 0.3¢/kg | Free | 0.88¢/kg |
| 1107.20.00.00 👉 | Roasted | 0.42¢/kg | Free | 0.88¢/kg |
"Special" shows the free-trade-agreement rate; open a code to see exactly which countries qualify.
Common questions
What products fall under HTS heading 1107?
Malt, whether or not roasted. To classify a specific item you must pick the matching sub-category and 8-digit code above; the right choice usually depends on the material and construction of the product.
How do I choose the right code within this category?
Start from the sub-categories (typically divided by material—for example cotton versus man-made fibers), then open the active 8- or 10-digit code that matches the product. When unsure, a licensed customs broker or a CBP binding ruling can confirm the classification.
Reference information only, not customs, legal, or classification advice. Confirm the current code and rate against the official HTS before you import.