Rolled Corn Flake Oats Blend Base from Germany
Rolled corn flake oats blend base combines rolled corn with minor oat components for multi-grain cereal production, where corn predominates. It is classified under tariff item 1104.23.00 as primarily worked corn grains, with the oat component not altering the essential character.
Duty Rate — Germany → Canada
0%
Import Tips
• Confirm the corn content is predominant, as mixed grain products may be classified by the component that gives the essential character
• If the blend is pre-cooked or sweetened, it may fall under heading 1904
• Keep records of the blend ratios