Pearled Oats from Mexico
Pearled oats have the outer bran layers polished off to create a smooth, pearl-like appearance, commonly used in soups and stews. They are classified under tariff item 1104.22.00 as 'other worked grains of oats' because pearling is a working process distinct from milling into flour or meal.
Duty Rate — Mexico → Canada
0%
Import Tips
• Declare pearled oats under 1104.22.00, ensuring they are not confused with pearl barley (heading 1104.20)
• Verify the product is not pre-cooked or otherwise prepared beyond pearling
• Maintain records of the polishing process to confirm it is not flour or meal