Scottish Pinhead Oatmeal from Japan
Scottish pinhead oatmeal features coarsely chopped oat groats where at least 95% passes through a 1.25 mm sieve, fitting the definition of groats under heading 11.03. It has a starch content exceeding 45% and ash content not exceeding 5% by weight on the dry product, as per Chapter 11 notes. This product is classified under tariff item 1103.19.12 as barley flour over access commitment.
Duty Rate — Japan → Canada
6.5%
Import Tips
• Ensure the product meets the sieve and starch/ash criteria to avoid reclassification
• Verify the access commitment status for oat products
• Declare the correct tariff item to avoid penalties