Flaked Corn for Tortilla Production from China
Flaked corn for tortilla production involves nixtamalized corn kernels rolled into thin flakes as an intermediate for masa and tortillas. It falls under tariff item 1104.23.00 as rolled worked corn grains before final grinding, common in industrial food processing.
Duty Rate — China → Canada
0%
Import Tips
• Confirm the product is not ground into masa flour, which would fall under heading 1102 or 1103
• If the flakes are cooked and ready for use, consider heading 1904
• Keep records of the nixtamalization process to show it is not a prepared food