Pearled Corn Kernels from Japan
Pearled corn kernels have outer bran layers removed through abrasion while maintaining whole kernel shape, used in soups and salads. Tariff item 1104.23.00 applies as pearled corn not fragmented to groat or meal standards, with a smooth surface.
Duty Rate — Japan → Canada
0%
Import Tips
• Ensure the kernels are not broken or fragmented, as that may shift classification to heading 1103
• If the product is pre-cooked, consider heading 1904
• Verify the pearling process does not add any coating or glaze