1006 - Rice:
Sub-classifications
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1006 1000 00
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1006 20
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1006 2020
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1006 2020 10
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1006 2020 90
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1006 2040
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1006 2040 40
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1006 2040 60
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1006 2040 80
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1006 3010
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1006 3010 20
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1006 3010 40
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1006 3090
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1006 3090 15
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1006 3090 65
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1006 3090 75
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1006 3090 85
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1006 4000 00
Overview
This category, HTS Code 1006, encompasses all types of rice. It covers the cereal grain *Oryza sativa*, including varieties such as long-grain, medium-grain, and short-grain rice, irrespective of whether it has undergone initial processing like husking or milling. The scope of this heading is broad, covering rice in its raw form as well as processed forms prior to further culinary preparation.
Distinguishing this category from its sibling entries under Chapter 10 (Cereals) is crucial for accurate classification. While other headings within Chapter 10 cover distinct cereal grains like wheat (1001), corn (1005), or barley (1003), Heading 1006 specifically isolates rice. Therefore, any product identifiable as rice, regardless of its specific variety or initial processing state, will fall under this heading, whereas grains classified under other headings are distinct cereal species.
Within Heading 1006, further subdivisions are provided to distinguish rice based on its degree of processing and its physical form. The subcategories differentiate between rice still in its husk (paddy or rough rice), husked (brown) rice where only the outer hull is removed, and semi-milled or wholly milled rice, which has undergone further removal of bran and germ layers. Finally, broken rice, resulting from breakage during milling or handling, is also specifically classified. These distinctions are important for applying specific duties and regulations associated with different forms of rice.