Flaked Rye Grains from United States
Flaked rye grains are produced by steaming and rolling whole rye kernels into thin flakes, a form of otherwise worked cereal grain. They fall under tariff item 1104.19.90 as flaked grains of other cereals, since rye is not wheat or barley and the product is not milled into flour or meal.
Duty Rate — United States → Canada
0%
Import Tips
• Ensure the rye flakes are not roasted or otherwise prepared beyond flaking, as that could shift classification
• Declare the product as rolled or flaked rye grains under heading 11.04, and be ready to provide a sieve analysis to confirm it does not meet the criteria for heading 11.03
• Verify the starch and ash content to rule out classification under heading 23.02