Kibbled Oats from Japan
Kibbled oats are oat grains crushed into small, irregular pieces without fine grinding, used in animal feed and baking applications. They fall under tariff item 1104.22.00 as 'other worked grains of oats' because kibbling is a fragmentation process that does not meet the sieve criteria for groats or meal under heading 1103.
Duty Rate — Japan → Canada
0%
Import Tips
• Classify kibbled oats under 1104.22.00, ensuring they do not meet the definition of groats or meal in chapter note 3 (95% passing through 1.25 mm sieve)
• If the product is for animal feed, verify if it qualifies for duty relief under other provisions
• Keep milling records to support the classification