HS Code Detail
190110 Chapter 19 · Baked Goods Infant formula preparations
Six-digit subheading in Baked Goods, chapter 19 of the Harmonized System, priced here for 5 destination markets.
Anatomy of 190110
You will declare against a longer local code that begins 190110: ten digits in the United States and the United Kingdom, eight in the European Union, and the first six the same everywhere. Which trailing digits apply is what the 5 rates below differ on.
What this code covers
Import duty by country
MFN duty rate · 5 countries| Country | Duty | VAT | |
|---|---|---|---|
| 🇦🇺Australia | 0% | 10% | |
| 🇩🇪Germany | Not a % | 19% | |
| 🇵🇹Portugal | Not a % | 23% | |
| 🇬🇧United Kingdom | 6% | 20% | |
| 🇺🇸United States | Not a % | 0% | |
| Official duty for United States
The United States schedule has 22 national lines under this code and 9 different rate texts; 6 more are not listed here. Read it at the official tariff. | |||
Germany, Portugal and United States charge this code by the hectolitre, the item or the kilogram rather than on its value, sometimes alongside a percentage, which is why the duty column reads Not a % there; a charge of that kind cannot be shown as a single percentage, so none is shown, the calculator does not estimate it, and the official wording is under each of those rows.
Rates shown are MFN (Most Favoured Nation), the default for WTO members. Preferential FTA rates may be lower with valid proof of origin. Section 301 / anti-dumping surcharges on Chinese-origin goods are not included.
What that costs: 190110 into Australia
An illustrative consignment of 190110 invoiced at AUD 2,000.00, priced in AUD because a threshold is set in the destination's currency and nothing here is converted.
| Goods value on the invoice | AUD 2,000.00 |
| International freight | AUD 120.00 |
| Cargo insurance | AUD 30.00 |
| Value the duty is charged on, FOB basis | AUD 2,000.00 |
| Duty at 0% | AUD 0.00 |
| Australia tax at 10%, charged on the value plus the duty | AUD 215.00 |
| Total, before commercial charges | AUD 2,365.00 |
And if the consignment were small
Australia relieves customs duty, GST and the Import Processing Charge on consignments at or under AUD 1,000. The 190110 shipment above is over that, so its duty is charged in full. The same code invoiced at exactly AUD 1,000 with no freight would be charged AUD 0.00 of duty and AUD 0.00 of tax, a total of AUD 1,000.00. The rate on the 190110 row has not changed; only the charge is relieved. The tax is not simply absent at that value: Australia collects it on the sale instead of at the border, so an overseas seller or marketplace above the registration threshold charges it at checkout. What the relief removes is the charge on arrival, not the tax.
Selling rather than buying? AUD 2,365.00 is what your buyer in Australia pays to take delivery of this consignment, yours to pay if you quote DDP and theirs if you quote DAP: Exporting to Australia sets out who collects it and what your invoice has to say.
An illustration, not a quotation: broker fees, handling and any trade remedy on the origin sit outside it. Price 190110 on your own numbers in the duty calculator.
How these rates were verified
Rates last verified 7 September 2026Every figure in the table above was read from the official tariff database of the market that charges it, on the date shown. Nothing here is copied from another aggregator.
- 🇺🇸US
- HTS General for 190110 US, read on 2026-09-07 from https://hts.usitc.gov/search?query=1901.10 and again on 2026-09-07 from https://hts.usitc.gov/reststop/exportList?from=19&to=20&format=CSV&styles=false. Both returned the official wording "17.5% ; $1.035/kg + 14.9% ; 14.9% ; 16% ; $1.035/kg +13.6% ; $1.035/kg + 13.6% ; 10% ; 23.7¢/kg + 8.5% ; 6.4%". The United States International Trade Commission is the only body that publishes this schedule. The second reading was taken in a different format to check the reading, not to corroborate the schedule, because there is no second schedule to corroborate it against. Retrieved text: 1901.10.05.00 17.5%; 1901.10.11.00 17.5%; 1901.10.16.00 $1.035/kg + 14.9%; 1901.10.21.00 17.5%; 1901.10.26.00 $1.035/kg + 14.9%; 1901.10.29.00 14.9%; 1901.10.31.00 17.5%; 1901.10.33.00 17.5%; 1901.10.36.00 $1.035/kg + 14.9%; 1901.10.41.00 17.5%; 1901.10.44.00 $1.035/kg + 14.9%; 1901.10.49.00 14.9%; 1901.10.52.00 16%; 1901.10.54.00 16%; 1901.10.56.00 $1.035/kg +13.6%; 1901.10.62.00 16%; 1901.10.64.
- 🇬🇧GB
- Third country duty for 190110 GB, read on 2026-09-07 from https://www.trade-tariff.service.gov.uk/commodities/1901100000 and again on 2026-09-07 from https://www.gov.uk/government/publications/reference-document-for-the-customs-tariff-establishment-eu-exit-regulations-2020. Both returned 6%. The two publications are independent of each other and they agree. Retrieved text: 1901100000 6.00 %
- 🇦🇺AU
- MFN for 190110 AU, read on 2026-09-07 from https://www.abf.gov.au/importing-exporting-and-manufacturing/tariff-classification/current-tariff/schedule-3/section-iv/chapter-19 and again on 2026-09-07 from https://www.legislation.gov.au/C2004A04997/latest/text. Both returned 0%. The two publications are independent of each other and they agree. Retrieved text: 1901.10.00 Free
- 🇩🇪DE 🇵🇹PT
- One reading covers DE and PT, which are priced from the same schedule: Third country duty (EU, via NI Online Tariff) for 190110 DE, read on 2026-09-07 from https://www.trade-tariff.service.gov.uk/xi/commodities/1901100000 and again on 2026-09-07 from https://trade.ec.europa.eu/access-to-markets/en/results?product=190110&origin=CN&destination=DE. Both returned the official wording "7.60 % + EA". The two publications are independent of each other and they agree. Retrieved text: 1901100000 7.60 % + EA
Markets with no figure recorded
Canada: Canada splits 1901.10 into 3 tariff lines and they do not carry the same rate: the schedule returned 6 to 9.5%. A single percentage cannot represent that honestly, so no Canada figure is recorded and the calculator falls back to its disclosed category average.
Re-check first: The United States lines turn on dairy content and on whether the goods enter under the chapter 4 quota notes, and the dollar per kilogram component does not scale with what you paid. Establish which note the consignment enters under before reading any figure here.
What falls under 190110
- Food preparations for infant use, put up for retail sale, of flour, groats, meal, starch or malt extract, or of milk products
- Infant formula, follow on formula and retail packed infant cereals and weaning foods
What's specifically excluded
These look similar but belong under a different code:
Commonly confused with
210690: Other food preparations
The subheading requires the preparation to be for infant use AND put up for retail sale. A bulk powder shipped for repacking meets the first condition and not the second, so it leaves this subheading for a general food preparation heading despite being formula.
300490: Medical nutrition products
A product formulated for a diagnosed condition, such as an amino acid formula for severe allergy, can be a medicament rather than a food. The line is whether the product treats a condition or feeds an infant, and specialised medical nutrition sits close to it.
Classification & cost note
Two conditions have to hold together here, for infant use and put up for retail sale, and the second is the one importers overlook: bulk formula shipped in sacks for repacking at destination is not put up for retail sale and does not belong in this subheading. That distinction matters commercially because a great deal of formula moves internationally in bulk. Beyond the code, infant formula carries the heaviest regulatory load of any ordinary grocery product. Compositional requirements are prescribed in law rather than left to the manufacturer, labelling and marketing restrictions implement the international code on breast milk substitutes, and several markets operate registration or notification regimes before a product may be sold at all. None of that is assessed at the customs entry, and all of it can stop the goods being sold after clearance.
Typical products: Retail packed infant formula powder · Follow on formula for older infants · Ready to feed liquid infant formula · Infant cereals and weaning porridges · Milk based growing up drinks in retail packs · Retail packed infant food preparations
What the notes to section IV say
Chapter 19 sits in section IV, prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes; Products, whether or not containing nicotine, intended for inhalation without combustion; Other nicotine containing products intended for the intake of nicotine into the human body, where a section note governs every chapter in the section and applies before the heading notes below; the one reaching chapter 19 names no heading this site holds a code under, and it is quoted whole on the chapter 19 page, read from https://www.trade-tariff.service.gov.uk/api/v2/sections/4 on 2026-09-08.
What the nomenclature says about heading 1901
190110 is a subheading of 1901, malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included , and it is the only code this site holds under that heading.
One numbered note to chapter 19 takes heading 1901 as its own subject, and it is quoted below in full, as published.
Note 2 to chapter 19
For the purposes of heading 1901:
a. the term 'groats' means cereal groats of Chapter 11;
b. the terms 'flour' and 'meal' mean:
(1) cereal flour and meal of Chapter 11, and
(2) flour, meal and powder of vegetable origin of any chapter, other than flour, meal or powder of dried vegetables (heading 0712), of potatoes (heading 1105) or of dried leguminous vegetables (heading 1106).
Read from the notes to chapter 19 published in the UK Trade Tariff by HM Revenue and Customs, at https://www.trade-tariff.service.gov.uk/api/v2/chapters/19, with the heading title from https://www.trade-tariff.service.gov.uk/api/v2/headings/1901, on 2026-09-07, with the whole layer and the reason a heading note is a chapter note set out on the chapter 19 page. These notes are part of the international text of the Harmonized System, so the rule is the same whichever destination a shipment is going to, and it decides classification and never a rate.
Questions about 190110
Is bulk infant formula classified here?
No. The subheading requires the preparation to be put up for retail sale as well as for infant use, so bulk powder shipped for repacking at destination falls to a general food preparation heading instead.
When is an infant product a medicament?
When it is formulated to treat a diagnosed condition rather than to feed. Specialised medical nutrition, such as an amino acid formula for severe allergy, can fall in Chapter 30 rather than in the food chapters.
What else applies besides duty?
A great deal. Composition is prescribed in law, labelling and marketing are restricted under the international code on breast milk substitutes, and several markets require registration before sale. None of it is checked at the customs entry.
Codes in nearby chapters
Chapter 19 holds 1 subheadings on this site, so these are the closest chapters by number rather than codes for similar goods.
Calculate duty for HS 190110
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