Rolled Oats from United States
Rolled oats are oat grains that have been steamed and flattened between rollers, creating a quick-cooking product used in oatmeal and baking. They are classified under tariff item 1104.22.00 as 'other worked grains of oats' because rolling is a working process that does not produce flour or meal.
Duty Rate — United States → Canada
0%
Import Tips
• Classify rolled oats under 1104.22.00, ensuring they are not pre-cooked or mixed with other ingredients
• Verify the product is not ground to meet the groats/meal definition
• Keep records of the rolling process and starch/ash content to comply with chapter 11 note 2