Flaked Oat Groats from China
Flaked oat groats are hulled oats that have been steamed and rolled into irregular flakes, commonly used in granola, muesli, and health bars. They are classified under tariff item 1104.22.00 as 'other worked grains' of oats, specifically flaked, and are not further processed into flour or meal.
Duty Rate — China → Canada
0%
Import Tips
• Ensure the product is not mixed with other grains or additives that could change its classification
• Verify that the flaking process does not result in a product meeting the definition of flour or meal under heading 11.03
• Keep records of the milling process to support the tariff classification if requested by the CBSA