Chapter 1104 — Customs Tariff Headings

Certified Organic Flaked Oat Groats

Organic oat groats that have been flaked after hull removal, suitable for muesli and other health foods. The product is an 'otherwise worked' grain per the heading, with the flake form resulting from rolling, and the organic status is certified.

Certified Organic Jumbo Rolled Oats

Thick, large-flake organic rolled oats for hearty granola or baking. The processing involves minimal heat to preserve nutrients, aligning with the chapter definition of worked cereal grains, and the product is certified organic.

Certified Organic Old Fashioned Rolled Oats

Traditional thick-rolled organic oats retaining their natural shape for slow-cooking oatmeal. The product meets the sieve passage criteria for oats in Chapter 11 note 2, and is certified organic without additives, falling under 1104.12.00.

Certified Organic Quick Flake Oats

Thinly rolled organic oat flakes designed for faster cooking, still classified as worked grains under 1104.12.00. They meet the sieve passage criteria for oats, ensuring distinction from finer milled products.

Certified Organic Rolled Oat Flakes for Baking

Large organic rolled oat flakes optimized for muffin and cookie recipes. Processed solely by rolling without grinding, these qualify as worked grains with organic certification, and the chapter notes confirm their classification under 1104.12.00.

Certified Organic Rolled Oats

Whole oat groats that have been steamed and rolled flat to create flakes, certified organic. They fall under 1104.12.00 as rolled grains of oats, meeting the chapter's criteria for worked cereal grains.

Certified Organic Steel Cut Rolled Oats

Organic oats cut into smaller pieces before steaming and rolling, retaining a chewier texture ideal for porridge. These are rolled oat grains with certified organic production, falling under 1104.12.00.

Flaked Oats for Brewing

Flaked oats that have been torrefied and rolled for use as a brewing adjunct, adding body and mouthfeel to beers such as stouts and hazy IPAs. The product is a rolled or flaked grain of oats, not malt or a feed product, and falls under tariff item 1104.12.00 as worked cereal grains.

Jumbo Oat Flakes

Large, thick flakes made from whole oat groats that have been steamed and rolled. These jumbo flakes are used in baking, muesli, and health food blends, and retain the whole grain structure, distinguishing them from finer milled products.

Organic Rolled Oats

Certified organic oats that have been steamed and rolled into flakes, free from synthetic pesticides. The organic status does not affect the tariff classification, and the product remains a rolled grain of oats under 1104.12.00, provided it meets the chapter's starch and ash content limits.

Quick Oats (Rolled)

Thinly rolled oats that have been steamed and flattened into smaller flakes for quicker cooking. They retain the whole grain structure and are not ground into meal or flour, so they fall under 1104.12.00 as rolled grains of oats.

Rolled Oat Groats

Oat groats that have been steamed and rolled into flakes, preserving their nutritional value for use in porridge and granola bars. The product is a rolled grain of oats, not a milled flour or meal, and falls under 1104.12.00.

Rolled Oats (Old Fashioned)

Thick-cut rolled oats made by steaming and flattening oat groats, commonly used for oatmeal porridge and baking. These are classic rolled oats that meet the chapter criteria for worked cereal grains, excluding finer milled products.

Steel Cut Oat Flakes

Flaked oats produced from steel-cut groats, offering a chewier texture for porridge and granola. These are flaked grains of oats, not finely milled, and fall under 1104.12.00 as otherwise worked cereal grains.

Toasted Oat Flakes

Lightly toasted rolled oat flakes for enhanced flavour in trail mixes and bars. The toasting is minimal and does not constitute a preparation that would move the product to Chapter 19, so it remains a rolled grain of oats under 1104.12.00.

Flaked Rye Grains

Flaked rye grains are produced by steaming and rolling rye kernels into thin flakes, a form of cereal grain otherwise worked. They fall under tariff item 1104.19.11 as rolled or flaked grains of wheat, since rye is classified alongside wheat in this tariff line. The flaking process does not reduce the grain to groats or meal, which are covered under heading 11.03.

Flaked Sorghum Grains

Flaked sorghum grains are sorghum kernels that have been steamed and rolled into flakes, a form of cereal grain otherwise worked. They are classified under tariff item 1104.19.11 as rolled or flaked grains of wheat, as sorghum is grouped with wheat and rye in this tariff line. The flaking process keeps the product in heading 11.04, distinct from milled products of heading 11.03.

Flaked Triticale Grains

Flaked triticale grains are produced by rolling triticale, a wheat-rye hybrid, into thin flakes. They are classified under tariff item 1104.19.11 as rolled or flaked grains of wheat, since triticale is treated like wheat in the tariff schedule. The product remains a whole grain form, not reduced to flour or meal, fitting heading 11.04.

Rolled Buckwheat Groats

Rolled buckwheat groats are buckwheat grains that have been hulled and rolled flat, a form of cereal grain otherwise worked. They are classified under tariff item 1104.19.11 as rolled or flaked grains of wheat, as buckwheat is included in the wheat/rye group for this tariff line. The product is not milled into flour or meal, keeping it in heading 11.04.

Rolled Oats

Rolled oats are oat groats that have been steamed and flattened into flakes, a form of cereal grain otherwise worked. They are classified under tariff item 1104.19.11 as rolled or flaked grains of wheat, since oats are grouped with wheat and rye in this tariff line. The product is not milled into flour or meal, keeping it in heading 11.04.

Rolled Wheat Germ

Rolled wheat germ is the wheat kernel embryo that has been rolled flat, a form of cereal germ otherwise worked. It is classified under tariff item 1104.19.11 as rolled or flaked grains of wheat, and chapter note 2 confirms that germ of cereals is always classified in heading 11.04. The product is not milled into flour, keeping it in this heading.

Steel Cut Oats

Steel cut oats are whole oat groats chopped into smaller pieces without rolling or flaking, a form of cereal grain otherwise worked. They are classified under tariff item 1104.19.11 as rolled or flaked grains of wheat, as oats are grouped with wheat and rye in this tariff line. The product is not milled into flour or meal, keeping it in heading 11.04.

Flaked Barley for Brewing

Flaked barley for brewing is pre-gelatinized rolled barley used in beer production to boost fermentables without mashing. It falls under this tariff item as rolled barley grains otherwise worked, distinct from milled products.

Organic Rolled Barley

Organic rolled barley flakes are made from certified pesticide-free barley grains that are rolled for whole grain retention in health foods. They fall under this tariff item as rolled barley grains otherwise worked, maintaining coarse texture.

Quick-Cook Barley Flakes

Quick-cook barley flakes undergo steam-rolling for rapid rehydration in cereals and baking mixes. They fall under this tariff item as flaked barley grains otherwise worked, not meeting criteria for coarser or finer categories.

Rolled Barley Flakes

Rolled barley flakes are produced by steaming and flattening barley grains, resulting in thin flakes suitable for porridge or baking. They fall under this tariff item as rolled grains of barley, which are cereal grains otherwise worked.

Rolled Hulled Barley

Rolled hulled barley has the outer hull removed and grains flattened for quick-cooking applications like soups. It falls under this tariff item as rolled barley grains otherwise worked, separate from finer processed forms.

Steel-Cut Rolled Barley

Steel-cut rolled barley combines partial cutting with rolling of hulled barley grains, creating a coarse flake texture for hearty oatmeal substitutes. It is classified in this tariff item as rolled barley grains otherwise worked.

Toasted Barley Flakes

Toasted barley flakes combine rolling with light roasting for enhanced flavor in granola and snacks. This tariff item applies to these rolled grains of barley otherwise worked, before significant flavoring additions.

Flaked Oat Groats

Flaked oat groats are hulled oats that have been steamed and rolled into irregular flakes, commonly used in granola, muesli, and health bars. They are classified under tariff item 1104.22.00 as 'other worked grains' of oats, specifically flaked, and are not further processed into flour or meal.

Hulled Oat Groats

Hulled oat groats are whole oat kernels with the outer hull removed, retaining the bran and germ for whole-grain nutrition. They are classified under tariff item 1104.22.00 as 'other worked grains' of oats, specifically hulled, and are not further processed into flour or meal.

Kibbled Oats

Kibbled oats are oat grains crushed into small, irregular pieces without fine grinding, used in animal feed and baking. They are classified under tariff item 1104.22.00 as 'other worked grains' of oats, specifically kibbled, provided they do not meet the definition of groats or meal under heading 11.03.

Pearled Oats

Pearled oats have outer bran layers polished off for a pearl-like appearance, used in hearty soups and stews. They are classified under tariff item 1104.22.00 as 'other worked grains' of oats, specifically pearled, and are not further processed into flour or meal.

Quick Oats Flakes

Quick oats flakes are rolled oats cut into smaller flakes for faster cooking, popular in instant oatmeal packets. They are classified under tariff item 1104.22.00 as 'other worked grains' of oats, specifically flaked, and are not finely ground into flour or meal.

Rolled Oat Germ

Rolled oat germ is the nutrient-rich embryo of oat grains, separated and rolled for supplements. Under Chapter Note 2(A), germ of cereals, whole, rolled, flaked, or ground, is always classified in heading 11.04, and this product falls under tariff item 1104.22.00 as 'other worked grains' of oats.

Rolled Oats

Rolled oats are oat grains that have been steamed and flattened between rollers, creating a quick-cooking product used in oatmeal and baking. They are classified under tariff item 1104.22.00 as 'other worked grains' of oats, specifically flaked, and are not further processed into flour or meal.

Scottish Oats Pinhead

Pinhead oats, or Scottish oats, are coarsely stone-ground oat groats retaining a pinhead-like texture for traditional porridge. They are classified under tariff item 1104.22.00 as 'other worked grains' of oats, specifically kibbled, provided they do not meet the definition of groats or meal under heading 11.03.

Sliced Oat Kernels

Sliced oat kernels are hulled oats cut into thin slices for specialty baking and brewing. They are classified under tariff item 1104.22.00 as 'other worked grains' of oats, specifically sliced, and are not further processed into flour or meal.

Steel Cut Oats

Steel cut oats are whole oat groats chopped into smaller pieces with steel blades, offering a chewy texture for porridge. They are classified under tariff item 1104.22.00 as 'other worked grains' of oats, specifically sliced or kibbled, and are not further processed into flour or meal.

Corn Flakes Base

Corn flakes base consists of whole corn kernels that have been hulled, cooked, and rolled into flakes before final toasting and sugaring. These rolled grains are classified under tariff item 1104.23.00 as other worked grains of maize, not yet prepared as finished breakfast cereals of heading 1904.

Corn Grits

Corn grits are produced by coarsely grinding whole corn kernels after hulling and degerming, yielding small, irregular particles. These fragments do not meet the sieve specifications for groats or meal of heading 1103, so they are classified as other worked grains of maize under tariff item 1104.23.00.

Corn Nubbin Ends

Corn nubbin ends are small broken corn kernels and tips separated during cleaning, minimally worked by hull removal. These fragments are not fine enough to qualify as flour or meal, so they are classified as other worked grains of maize under tariff item 1104.23.00, suitable for feed or industrial use.

Cracked Corn #2 Medium

Cracked corn #2 medium grade consists of corn kernels broken into 2-4 mm pieces after hull removal, commonly used in poultry feed. These pieces do not meet the sieve requirements for groats or meal of heading 1103, so they are classified as other worked grains of maize under tariff item 1104.23.00.

Expanded Corn for Popcorn Precursor

Expanded corn for popcorn precursor consists of kernels specially hulled and conditioned to optimize popcorn expansion without full popping. These hulled kernels maintain their integrity and are classified as other worked grains of maize under tariff item 1104.23.00, as they are not yet prepared for direct consumption.

Flaked Corn for Tortilla Production

Flaked corn for tortilla production is made from nixtamalized corn kernels rolled into thin flakes as an intermediate for masa and tortillas. These rolled grains are classified under tariff item 1104.23.00 as other worked grains of maize, before final grinding into flour.

Hulled Hominy

Hulled hominy is whole corn kernels processed by alkali treatment (lye) to remove hulls and germ, leaving intact kernels for dishes like pozole. These hulled kernels are classified under tariff item 1104.23.00 as other worked grains of maize, as they are not fragmented into groats or meal.

Kibbled Corn

Kibbled corn consists of corn kernels coarsely chopped or cracked into irregular pieces after hulling, used in animal feed premixes and brewing adjuncts. These pieces are classified under tariff item 1104.23.00 as sliced or kibbled corn, as they do not meet the sieve criteria for groats or meal of heading 1103.

Maize Germ Whole

Maize germ whole is separated from the endosperm during dry milling and retained intact for oil extraction or high-protein feed. According to Chapter Note 2(A), germ of cereals, whole, rolled, flaked, or ground, is always classified in heading 1104, and for maize, it falls under tariff item 1104.23.00.

Pearled Corn Kernels

Pearled corn kernels have outer bran layers removed through abrasion while maintaining whole kernel shape, used in soups and salads. These pearled grains are classified under tariff item 1104.23.00 as other worked grains of maize, as they are not fragmented to groat or meal standards.

Rolled Corn Flake Oats Blend Base

Rolled corn flake oats blend base combines rolled corn with minor oat components for multi-grain cereal production, where corn predominates. This product is classified under tariff item 1104.23.00 as primarily worked corn grains, with the oat component not altering the essential character.

Sliced Corn for Brewing

Sliced corn consists of corn kernels cut into uniform slices serving as a brewing adjunct to provide fermentable sugars in beer production. These sliced grains are classified under tariff item 1104.23.00 as sliced worked corn, as they do not qualify as meal under heading 1103.

Steam-Flaked Corn

Steam-flaked corn undergoes steam conditioning followed by rolling into dense flakes, improving digestibility for cattle feed. These rolled flakes are classified under tariff item 1104.23.00 as rolled corn grains, as they retain flake integrity beyond meal sieve limits.

Tempered Corn Rolls

Tempered corn rolls are produced by moisture adjustment followed by rolling dry corn kernels into sheets for snack food bases. These rolled grains are classified under tariff item 1104.23.00 as other worked grains of maize, before frying or baking into finished snacks.

Barley Chop

Barley chop consists of hulled barley kernels chopped into short, coarse fragments for use as poultry feed. It is coarser than meal or groats, so it does not meet the particle-size definitions of heading 11.03 and is classified as other worked grains of barley.

Barley Grits (Coarse)

Coarse barley grits are hulled barley grains that have been coarsely ground but retain a particle size larger than the sieve specifications for groats or meal under heading 11.03. They are used in porridge and other food applications, qualifying as other worked grains of barley.

Crimped Barley

Crimped barley is produced by passing hulled barley grains through rollers to crack the bran without fully flattening them, typically used fresh for horse feed. This processing qualifies as other worked grains of barley, as it is not finely fragmented to meet heading 11.03 definitions.

Flaked Barley Grains

Flaked barley grains are hulled barley that has been steamed and rolled into thin flakes, commonly used in brewing for beer mashing. This process qualifies as other worked grains of barley, as it is not milled to the fineness required for heading 11.03.

Hulled Barley Grains

Hulled barley grains are whole barley kernels with only the inedible outer hull removed, retaining the bran and germ for nutritious whole-grain use in salads or baking. This processing qualifies as other worked grains of barley, as the grains are not further milled or fragmented.

Kibbled Barley

Kibbled barley consists of hulled barley coarsely chopped or cracked into small pieces for animal feed or brewing. It qualifies as other worked grains of barley, as it is not finely fragmented to meet the sieve specifications for groats or meal under heading 11.03.