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.
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 oats are mixed with other cereal grains and rolled or flaked together.
Mixed cereal flakes are classified under the 'other' rolled or flaked grains subheading.
If the product is a milling residue or bran rather than whole rolled oats.
Bran and other residues from oat milling fall under heading 23.02.
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
• Ensure the oats are not roasted to the point of being a coffee substitute, as that would shift classification
• Declare the product as rolled or flaked oats for brewing under 1104.12.00
• Keep records of the processing method to support the tariff classification if questioned by CBSA
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.