Tempered Corn Rolls from United States
Tempered corn rolls are produced by moisture adjustment followed by rolling dry corn kernels into sheets for snack food bases. They fall under tariff item 1104.23.00 as rolled worked corn before frying or baking, used by tortilla chip manufacturers.
Duty Rate — United States → Canada
0%
Import Tips
• Ensure the rolls are not fried or baked, as that would fall under heading 1904
• If the product is seasoned or flavored, it may be classified as a prepared food
• Verify the moisture content is within normal limits for worked grains