Corn Flakes Base from Japan
Corn flakes base consists of whole corn kernels that have been hulled, cooked, and rolled into flakes before final toasting and sugaring in consumer products. This product falls under tariff item 1104.23.00 as rolled worked grains of maize (corn), not further processed into flour or meal.
Duty Rate — Japan → Canada
0%
Import Tips
• Ensure the product is not roasted or sweetened, as that may shift classification to heading 1904
• Declare the weight including packaging if packages weigh 1 kg or less, per supplementary note 1
• Keep records of the milling process to confirm it is not flour or meal