Certified Organic Rolled Oats from China
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.
Duty Rate — China → Canada
0%
Import Tips
• If the oats are already rolled at import, they are classified under heading 1104, not 1004
• To use tariff item 1004.90.00, import whole oats and roll them in Canada
• If importing rolled oats, declare them under 1104.12.00 and check the applicable duty rate