Flaked Rye Grains from United States
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.
Duty Rate — United States → Canada
0%
Import Tips
• Ensure the flaked rye grains are not further processed into flour or meal, as that would shift classification to heading 11.01 or 11.03
• Verify the starch and ash content meets chapter note 2 limits to stay within this heading
• Declare the product as rolled or flaked grains of wheat/rye, not as prepared foods, to avoid misclassification