Steel Cut Oats from Japan
Steel cut oats are whole oat groats chopped into smaller pieces with steel blades, offering a chewy texture for porridge. They fall under tariff item 1104.22.00 as 'other worked grains of oats' because the cutting process does not produce flour or meal and the pieces do not meet the sieve criteria for groats.
Duty Rate — Japan → Canada
0%
Import Tips
• Declare steel cut oats under 1104.22.00, ensuring they are not ground to meet the groats/meal definition
• Verify the product is not pre-cooked or mixed with other ingredients
• Keep records of the cutting process and starch/ash content to comply with chapter 11 note 2