Hulled Buckwheat Groats from United States
Hulled buckwheat groats are buckwheat seeds with the outer hull removed, leaving the intact kernel for use in kasha or porridge. Buckwheat is not one of the cereals listed in chapter note 2, so it is classified as an 'other cereal' under heading 11.04. The product is 'hulled' and not fragmented to the fineness of heading 11.03, so it falls under this tariff item.
Duty Rate — United States → Canada
0%
Import Tips
• Ensure the buckwheat groats are not roasted or otherwise prepared in a way that could shift classification to another heading
• Declare the product as 'hulled buckwheat groats' and be ready to show that it does not meet the sieve specifications of heading 11.03