White Oats Kernels from Germany
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.
Duty Rate — Germany → Canada
0%
Import Tips
• Verify that the polishing process does not remove the hull—if the hull is removed, the product becomes groats and may still fall under 1004.90.00, but if further worked, it moves to chapter 11
• Declare the oats as 'cleaned, not hulled' to avoid misclassification
• Check whether the polishing uses any additives that could affect classification