Certified 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.
Import Duty Rates by Country of Origin
| Origin Country | MFN Tariff | Surtaxes | Total Effective Rate |
|---|---|---|---|
| 🇨🇳China | Free | — | Free |
| 🇲🇽Mexico | Free | — | Free |
| 🇺🇸United States | Free | — | Free |
| 🇩🇪Germany | Free | — | Free |
| 🇯🇵Japan | Free | — | Free |
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If CBSA determines the cutting constitutes working
Cut oats are classified in chapter 11 as processed grains.
Not sure which classification is right?
The Tariff Assistant works through the GRI rules on your specific product to reach the right tariff item — and can price the duty on it in the same conversation.
Import Tips & Compliance
• CBSA may classify steel cut oats under heading 1104 if the cutting is deemed processing
• To avoid uncertainty, import whole oats and cut them in Canada
• If importing pre-cut oats, be prepared to justify classification under 1004.90.00 with evidence that the cutting is minimal and the grain is unmilled
Related Products under Tariff item 1004.90.00
Avena 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.
Avena 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.
Black 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.
Certified 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.
Certified 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.
Certified 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.