Rolled Oats from United States
Rolled oats are oat groats that have been steamed and flattened 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, since oats are grouped with wheat and rye in this tariff line. The product is not milled into flour or meal, keeping it in heading 11.04.
Duty Rate — United States → Canada
0%
Import Tips
• Confirm the rolled oats are not mixed with sugar, flavorings, or other ingredients, which could reclassify them as a prepared food
• Ensure the oats are not ground into oat flour, as that would fall under heading 11.01 or 11.03
• Keep records showing the steaming and rolling process to support the classification