Pearled Corn Kernels from Germany
Pearled corn kernels have outer bran layers removed through abrasion while maintaining whole kernel shape, used in soups and salads. These pearled grains are classified under tariff item 1104.23.00 as other worked grains of maize, as they are not fragmented to groat or meal standards.
Duty Rate — Germany → Canada
0%
Import Tips
• Confirm the kernels are whole and not broken, as broken kernels may be classified differently
• Provide details of the pearling process to support classification
• If the kernels are pre-cooked, consider whether they fall under heading 1904