Sliced Oat Kernels from United States
Sliced oat kernels are hulled oats cut into thin slices for specialty baking and brewing applications. They are classified under tariff item 1104.22.00 as 'other worked grains of oats' because slicing is a working process that does not produce flour or meal.
Duty Rate — United States → Canada
0%
Import Tips
• Classify sliced oat kernels under 1104.22.00, ensuring they are not ground to meet the groats/meal definition
• Verify the product is not pre-cooked or otherwise prepared
• Keep documentation of the slicing process and starch/ash content to comply with chapter 11 note 2