Rolled Oat Kernels from United States
Rolled oat kernels are whole dehulled oats flattened for use in baking mixes, preserving the kernel structure unlike ground products. They are classified under tariff item 1104.12.00 as rolled grains of oats, meeting the starch and ash content requirements for oats. Chapter exclusions ensure the product is not classified as flour or prepared food.
Duty Rate — United States → Canada
0%
Import Tips
• Verify the kernels are whole and not fragmented into fine particles, as that would change classification
• Keep the product unflavored and unprocessed to avoid Chapter 19 duties
• Have documentation showing the starch content exceeds 45% for CBSA verification