Certified Organic Steel Cut Oats from Germany
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.
Duty Rate — Germany → Canada
0%
Import Tips
• 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