Steel Cut Oats from China
Steel cut oats are whole oat groats chopped into smaller pieces without rolling or flaking, a form of otherwise worked cereal grain. They fall under tariff item 1104.19.90 as other worked grains of other cereals, since oats are not wheat or barley and the product is not milled into flour or meal.
Duty Rate — China → Canada
0%
Import Tips
• Confirm the steel cut oats are not rolled or flaked, as that would fall under a different subheading
• Ensure the product is not ground into meal or flour, which would fall under heading 11.03
• Verify the starch content exceeds 45% by weight on a dry basis to stay within Chapter 11