Steel Cut Oats
Steel cut oats are whole oat groats chopped into smaller pieces without rolling or flaking, a form of cereal grain otherwise worked. They are classified under tariff item 1104.19.11 as rolled or flaked grains of wheat, as 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.
Import Duty Rates by Country of Origin
| Origin Country | MFN Tariff | Surtaxes | Total Effective Rate |
|---|---|---|---|
| 🇨🇳China | Free | — | Free |
| 🇲🇽Mexico | Free | — | Free |
| 🇺🇸United States | Free | — | Free |
| 🇩🇪Germany | Free | — | Free |
| 🇯🇵Japan | Free | — | Free |
More Specific Codes
This product may fall under a more specific subheading:
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If the import volume goes beyond the within-access commitment limit.
This item applies to over-access quantities with a different duty rate.
If the cut grains are from a cereal not covered by the wheat/rye items, such as barley or rye.
This item covers other cereal grains that are worked but not specified elsewhere.
Not sure which classification is right?
The Tariff Assistant works through the GRI rules on your specific product to reach the right tariff item — and can price the duty on it in the same conversation.
Import Tips & Compliance
• Confirm the steel cut oats are not further processed into flour or meal, which would shift classification to heading 11.03
• Ensure the product is not mixed with other grains or flavorings, as that could reclassify it
• Keep records of the cutting process to show it is a worked grain, not a milled product
Related Products under Tariff item 1104.19.11
Flaked Rye Grains
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.
Flaked Sorghum Grains
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.
Flaked Triticale Grains
Flaked triticale grains are produced by rolling triticale, a wheat-rye hybrid, into thin flakes. They are classified under tariff item 1104.19.11 as rolled or flaked grains of wheat, since triticale is treated like wheat in the tariff schedule. The product remains a whole grain form, not reduced to flour or meal, fitting heading 11.04.
Rolled Buckwheat Groats
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.
Rolled Oats
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.
Rolled Wheat Germ
Rolled wheat germ is the wheat kernel embryo that has been rolled flat, a form of cereal germ otherwise worked. It is classified under tariff item 1104.19.11 as rolled or flaked grains of wheat, and chapter note 2 confirms that germ of cereals is always classified in heading 11.04. The product is not milled into flour, keeping it in this heading.