Expanded Corn for Popcorn Precursor from Germany
Expanded corn precursor kernels are specially hulled and conditioned for optimal popcorn expansion without full popping. They fall under tariff item 1104.23.00 as hulled worked corn maintaining kernel integrity, not yet prepared for direct consumption.
Duty Rate — Germany → Canada
0%
Import Tips
• Ensure the kernels are not pre-popped or flavored, as that would fall under heading 1904
• Verify the conditioning process does not add ingredients beyond water or steam
• If the product is for popping, confirm it is not roasted