Flaked Oat Groats
Flaked oat groats are whole oat kernels that have been hulled, steamed, and pressed into flakes, suitable for baking or muesli. They are classified under tariff item 1104.12.00 as flaked grains of oats, provided they meet the starch and ash content criteria for oats. The flaking process does not reduce the grain to flour or meal, keeping them in this heading.
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 flakes are ground into finer particles passing a 1.25 mm sieve
Groats and meal of oats fall under 1103, but flaked groats retain a larger particle size.
If the oat kernels are only hulled and not flaked
Hulled but unflaked oat grains are classified as worked grains, not rolled or flaked.
If the flakes are mixed with other ingredients or precooked for instant use
Prepared food mixtures move to Chapter 19, but plain flakes stay in 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
• Verify the product's starch content exceeds 45% and ash content is below 5% on a dry basis; keep milling records for CBSA audits
• Ensure the flakes are not ground to pass a 1.25 mm sieve, which would reclassify them as meal under 1103
• If the groats are organic, have the certification ready but note it does not affect tariff classification
Related Products under Tariff item 1104.12.00
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.