Rolled Buckwheat Groats from China
Rolled buckwheat groats are buckwheat grains that have been hulled and rolled flat, a form of cereal grain otherwise worked. They are classified under tariff item 1104.19.11 as rolled or flaked grains of wheat, as buckwheat is included in the wheat/rye group for this tariff line. The product is not milled into flour or meal, keeping it in heading 11.04.
Duty Rate — China → Canada
0%
Import Tips
• Ensure the buckwheat groats are rolled, not ground into flour, to maintain classification under this item
• Verify the product is not roasted or otherwise prepared in a way that moves it to another chapter
• Keep documentation of the hulling and rolling process for CBSA inspection