HS Code for Rice
Rice is classified under HTS heading 1006, and the subheading depends on how far the grain has been processed. The four main forms are rice in the husk or paddy (1006.10), husked or brown rice (1006.20), semi-milled or wholly milled rice (1006.30), and broken rice (1006.40). Most rice carries a specific (per-kilogram) duty rate rather than an ad valorem percentage, with milled rice the main exception. The most appropriate code to explore depends on the degree of milling and, for brown rice, whether the product is basmati.
| HTS Code | Description | Duty Rate |
|---|---|---|
| 1006.30.10 | Semi-milled or wholly milled rice (e.g., parboiled) Milled (white) and parboiled rice for consumption | 11.2% |
| 1006.20.40 | Husked (brown) rice — other Brown rice other than basmati | 2.1¢/kg |
| 1006.10.00 | Rice in the husk (paddy or rough) Unhusked paddy / rough rice | 1.8¢/kg |
| 1006.20.20 | Husked (brown) rice — basmati Basmati brown rice | 0.83¢/kg |
| 1006.40.00 | Broken rice Broken kernels, often for processing or pet food | 0.44¢/kg |
Rice sits under heading 1006 of the Harmonized Tariff Schedule, which is organized by the degree of processing the grain has undergone — a useful first question when reviewing a shipment.
Rice in the husk, also called paddy or rough rice, retains its outer husk and points toward 1006.10. Once the husk is removed but the bran layers remain, the product is husked or brown rice under 1006.20, which is further distinguished between basmati and other brown rice. When the bran has been partly or wholly removed to produce white rice — including parboiled rice that has been milled — the product points toward 1006.30. Fragments produced during milling are broken rice under 1006.40.
A notable feature of rice classification is that most of these lines carry specific duty rates expressed in cents per kilogram rather than a percentage of value. Paddy, brown and broken rice fall in this group, while milled rice is commonly assessed on an ad valorem basis. Because the rate structure mixes specific and ad valorem rates, it is worth reviewing the exact form of the rice and its milling state before settling on a code.
Variety and end use can also matter for the 10-digit statistical breakout — basmati brown rice, for example, is reported separately from other brown rice. Reviewing the milling degree, the grain condition (whole versus broken), and the variety together will point toward the most appropriate suggestion.
Duty treatment for rice is mostly specific (per-kilogram) rather than ad valorem. Paddy rice is around 1.8¢/kg, basmati brown rice around 0.83¢/kg, other brown rice around 2.1¢/kg, and broken rice around 0.44¢/kg. Semi-milled and wholly milled rice is the main ad valorem line, around 11.2%. Preferential rates under free trade agreements may reduce or eliminate these duties for qualifying origins. Because rice rates mix specific and ad valorem treatment, the duty owed depends on both the form of the rice and its weight or value.