Flaked Oat Groats from Germany
Flaked oat groats are hulled oats that have been steamed and rolled into irregular flakes, commonly used in granola, muesli, and health bars. They fall under tariff item 1104.22.00 as 'other worked grains of oats' because they are processed by rolling but not reduced to flour or meal.
Duty Rate — Germany → Canada
0%
Import Tips
• Ensure the product is declared as 'flaked oats' under tariff item 1104.22.00, not as prepared breakfast cereal (heading 1904)
• Keep records of the milling process to confirm it is not flour or meal under heading 1103
• Verify the starch and ash content meets chapter 11 note 2 criteria to avoid reclassification