Corn Flakes Base from China
Corn flakes base consists of whole corn kernels that have been hulled, cooked, and rolled into flakes before final toasting and sugaring. These rolled grains are classified under tariff item 1104.23.00 as other worked grains of maize, not yet prepared as finished breakfast cereals of heading 1904.
Duty Rate — China → Canada
0%
Import Tips
• Ensure the product is not toasted or sugared, as that may shift classification to heading 1904
• Declare the exact processing stage (hulled, cooked, rolled) to support the tariff classification
• Keep records of the production process for CBSA verification