Scottish 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.'
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 the groats are further processed (e.g., rolled, cut, or ground)
Further processing moves the product to chapter 11.
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
• Confirm the kiln-drying process does not involve additional processing such as steaming or rolling
• Declare the groats as 'hulled, kiln-dried, not further worked' to support classification under 1004.90.00
• If the groats are for human consumption, ensure they meet CFIA standards for moisture and contaminants
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.