Rolled Oats from Mexico
Rolled oats are oat groats that have been steamed and flattened between rollers to create flakes, a form of otherwise worked cereal grain. Oats are not wheat or barley, so they fall under tariff item 1104.19.90 as rolled grains of other cereals, provided they meet the starch and ash content criteria of Chapter 11.
Duty Rate — Mexico → Canada
0%
Import Tips
• Ensure the rolled oats are not ground into oat flour or meal, which would fall under heading 11.03
• Verify the starch content exceeds 45% by weight on a dry basis to stay within Chapter 11
• Keep documentation of the steaming and rolling process for CBSA inspection