Flaked Sorghum Grains from Japan
Flaked sorghum grains are sorghum kernels that have been steamed and rolled into flakes, a form of cereal grain otherwise worked. They are classified under tariff item 1104.19.11 as rolled or flaked grains of wheat, as sorghum is grouped with wheat and rye in this tariff line. The flaking process keeps the product in heading 11.04, distinct from milled products of heading 11.03.
Duty Rate — Japan → Canada
0%
Import Tips
• Confirm the sorghum flakes are not mixed with other ingredients or flavored, as that could move them to a different chapter
• Check that the product does not pass through a 2 mm sieve at 95% by weight, which would classify it as groats or meal under 1103
• Keep records of the processing method to show the grains are rolled, not milled