Chapter 1004 — Customs Tariff Headings
Subheadings
Products classified under Tariff item 10.04
Black Hulless Oats Seed
Black hulless oats (Avena strigosa) seed for cover cropping and soil health. This product is in the form of grains intended for sowing, meeting the requirements of heading 10.04 and tariff item 1004.10.00 for seed.
1004.10.00Bran Oats Seed
High-bran content oats seed variety 'Branston' for nutritional forage breeding. This is raw seed for planting, classified under tariff item 1004.10.00 as oats seed.
1004.10.00Breeding Oats Seed
Experimental breeding oats seed from programs like Aberdeen Research. This is raw oats grain intended for sowing, falling under tariff item 1004.10.00 for seed.
1004.10.00Certified Organic Oats Seed
Certified organic oats seed free from prohibited substances, for sowing. This product is unprocessed oats grain for planting, classified under tariff item 1004.10.00.
1004.10.00Common Feed Oats Seed
Standard Avena sativa oats seed varieties like 'Jerry' or 'Forage Plus', selected for high yield in livestock forage production. This is raw seed for agricultural sowing, under tariff item 1004.10.00.
1004.10.00Forage Oats Seed
Heavy-yield forage oats seed 'Jerry' blend for hay and silage production. This is seed for sowing, classified under tariff item 1004.10.00.
1004.10.00Grain Drill Oats Seed
Precision-coated oats seed for grain drill planting equipment. Despite coating, this remains raw seed for sowing, classified under tariff item 1004.10.00.
1004.10.00Hulled Oats Seed
Hulled oats seed from varieties like 'Fiore' designed for organic systems, retaining hull for protection during planting. This is unprocessed oats seed for sowing, under tariff item 1004.10.00.
1004.10.00Organic Naked Oats Seed
Naked oats seed (Avena nuda) certified for organic farming, used primarily for planting to produce hull-less oats. This is seed for sowing, classified under tariff item 1004.10.00.
1004.10.00Red Oats Seed
Red oat seed (Avena byzantina) for pasture establishment. This is raw seed for sowing, classified under tariff item 1004.10.00.
1004.10.00Spring Oats Seed
Fast-maturing spring oats seed varieties like 'AC Morgan' for northern climates. This is seed for direct planting, classified under tariff item 1004.10.00.
1004.10.00Winter Oats Seed
Cold-hardy winter oats seed such as 'Tundra' or 'Monida', sown in fall for early spring harvest. This is seed for crop production, classified under tariff item 1004.10.00.
1004.90.00Avena Nuda Naked Oats
Avena nuda naked oats are a hull-less oat variety harvested directly with edible kernels exposed, ideal for high-protein animal feed. They are classified under tariff item 1004.90.00 as 'other oats' because they are unmilled grains, not hulled or worked, and meet the Chapter 10 requirement of grains being present.
1004.90.00Avena Nuda Oats
Avena nuda, or naked oats, are an ancient oat variety characterized by naturally thin or absent hulls. They are classified under tariff item 1004.90.00 as 'other oats' because they are unmilled grains of the oat species, not further worked beyond harvesting and cleaning.
1004.90.00Black Hulless Oats
Black hulless oats are a variety of oats that naturally lack hulls, offering higher nutritional value. They are classified under tariff item 1004.90.00 as 'other oats' because they are unmilled grains, not subject to hulling or further processing, and fall within the scope of Chapter 10.
1004.90.00Certified Organic Avena Sativa Oats
Certified organic Avena sativa oats are botanically pure oat grains of the standard species, imported in bulk without varietal distinction. As unmilled, unworked grains, they fall under heading 10.04 as 'other oats.' The organic certification does not affect tariff classification but may be relevant for duty preference claims under trade agreements.
1004.90.00Certified Organic Bulk Oat Kernels
Certified organic bulk oat kernels are unhulled oat grains shipped in large quantities for further processing. Since the grains are present and have not been hulled or worked, they are classified in heading 10.04 as 'other oats.' The product is imported as raw grain and will undergo processing only after arrival in Canada.
1004.90.00Certified Organic Hulled Oats
Certified organic hulled oats have had their outer hull removed but are otherwise unprocessed. The chapter notes exclude hulled grains from chapter 10, except for rice; however, for oats, hulling alone does not constitute 'working' that removes them from heading 10.04. These oats are used in food processing and retain their status as unmilled grains.
1004.90.00Certified Organic Naked Oats
Certified organic naked oats are a hull-less variety grown to naturally dehull, remaining raw unmilled grains despite the varietal trait. They are classified under tariff item 1004.90.00 as 'other oats' because they are not hulled or worked, and grains are present, satisfying Chapter 10 Note 1.
1004.90.00Certified Organic Oat Berries
Certified organic oat berries are whole, cleaned oat groats—the edible kernel with the hull removed. Cleaning does not alter their status as raw grain, and hulling alone keeps them in heading 10.04 as 'other oats.' These oat berries are sold to health food markets for cooking and baking.
1004.90.00Certified Organic Quick Oats Base Grain
Certified organic quick oats base grain consists of pre-cut oats intended for quick cooking, but imported as raw cut grain. The cutting process is minimal and does not constitute 'working' that excludes the grain from chapter 10; the oats remain unmilled. Processing into quick oats occurs after importation.
1004.90.00Certified Organic Rolled Oats
Certified organic rolled oats are whole grain oats that have been steamed and rolled flat. Despite being minimally processed, the steaming and rolling constitute 'working' that excludes them from chapter 10 under the chapter notes. However, if imported as unprocessed whole oats and rolled in Canada, they would fall under 1004.90.00 at import.
1004.90.00Certified Organic Scottish Oats
Certified organic Scottish oats are traditionally stone-ground style oats that are minimally processed. If imported as whole, unmilled grains without further working, they fall under heading 10.04 as 'other oats.' The regional variety does not affect classification as long as the grain is intact.
1004.90.00Certified Organic Steel Cut Oats
Certified organic steel cut oats are oats cut into small pieces with steel blades, retaining their whole grain integrity. The chapter notes exclude grains that have been 'worked,' and cutting may be considered working; however, if the cutting is minimal and the grain remains otherwise unmilled, classification under 1004.90.00 may be arguable. These oats are used for breakfast porridge.
1004.90.00Certified Organic Whole Oat Groats
Certified organic whole oat groats are whole oat kernels with the hull removed, imported in bulk. Although hulling removes part of the grain, the chapter notes do not exclude hulled oats from heading 10.04 (unlike rice, which is specifically addressed). These groats are unprocessed grains ready for milling but classified as raw under 1004.90.00.
1004.90.00Certified Organic Whole Oats
Certified organic whole oats are unmilled oat grains grown without synthetic pesticides. As whole, unworked grains, they fall under heading 10.04 as 'other oats.' The organic certification is relevant for duty preferences but does not change the tariff classification.
1004.90.00Food Grade Oat Groats
Food grade oat groats are whole oat kernels from which the inedible hull has been removed, but the grain itself remains otherwise unprocessed. Under the Customs Tariff, heading 10.04 covers oats only if grains are present, and hulling alone does not exclude them from the chapter. These groats serve as the base for instant oatmeal and other breakfast cereals.
1004.90.00Hull-On Forage Oats
Hull-on forage oats are unprocessed oats intended for livestock grazing or silage, retaining full hulls for field use. They are classified under tariff item 1004.90.00 as 'other oats' because they are unmilled grains with hulls intact, not worked, and fall within Chapter 10's scope, excluding sweet corn per Chapter Note 2.
1004.90.00Naked Oats Grain
Naked oats grain refers to hull-less oat varieties harvested directly as clean grain, with edible kernels exposed. They are classified under tariff item 1004.90.00 as 'other oats' because they are unmilled and unprocessed, meeting the Chapter 10 requirement that grains be present and not further worked.
1004.90.00Organic Hulled Oats
Organic hulled oats are oat grains with the outer hull removed but with the bran and germ left intact. Although hulling is a form of working, the chapter notes permit hulled rice only in heading 10.06; for oats, hulling without further processing keeps them in heading 10.04. These oats are used in food processing for oatmeal, granola, and muesli.
1004.90.00Red Oats Grain
Red oats grain is a colored hull variety of whole unmilled oats used for breeding or specialty feed, with higher tannin content suitable for certain livestock diets. It is classified under tariff item 1004.90.00 as 'other oats' because it remains unmilled and unworked, meeting Chapter 10 Note 1.
1004.90.00Scottish Oat Groats
Scottish oat groats are kiln-dried whole oat kernels with the hull removed, known for their nutty flavour in porridge. Kiln-drying and hulling are minimal processes that do not remove the grain from heading 10.04, as the oats remain unmilled. These groats are imported before full milling and are classified as 'other oats.'
1004.90.00Scottish Oatmeal Oats
Scottish oatmeal oats are whole grain oats selected specifically for traditional steel-cut processing. Imported as unmilled, unprocessed grains, they fall under heading 10.04 as 'other oats' since they are not seed and have not been hulled or worked. These oats are destined for authentic porridge production after import.
1004.90.00White Oats Kernels
White oats kernels are cleaned and polished oat grains that have not been hulled or otherwise worked beyond cleaning. The chapter notes state that grains which have been hulled or worked are excluded from chapter 10, but cleaning and polishing that does not remove the hull keeps them in heading 10.04. These premium oats are used in baking and health food products.
1004.90.00Whole Grain Black Oats
Whole grain black oats are a dark-hulled variety of whole oats used in foraging or specialty milling, retaining intact kernels suitable for processing into flour or feed. They are classified under tariff item 1004.90.00 as 'other oats' because they are unmilled and unworked, with grains present, satisfying Chapter 10 Note 1.