Hulled Buckwheat Groats from Japan
Hulled buckwheat groats are buckwheat seeds with the outer hull removed, leaving the intact groat for use in kasha or porridge. Buckwheat is not a cereal listed in the chapter notes for headings 11.01 to 11.03, so it is classified as an 'other cereal' under this tariff item, provided it is not further milled.
Duty Rate — Japan → Canada
0%
Import Tips
• Ensure the buckwheat groats are not ground or fragmented to meet the 95% passage through a 1.25mm sieve, which would classify them under heading 11.03
• Declare the product as 'hulled buckwheat groats' and specify the processing method
• Keep records of the hulling process in case CBSA requests classification verification