Kibbled Corn from Germany
Kibbled corn consists of coarsely cracked corn kernels used for animal feed or brewing. Corn is listed in the table of chapter note 2, but this product does not meet the sieve specifications of heading 11.03 (at least 95% passing through a 2 mm sieve). It is therefore classified as 'otherwise worked' corn under heading 11.04, and since corn is not wheat or barley, it falls under this tariff item.
Duty Rate — Germany → Canada
0%
Import Tips
• Verify that the kibbled corn does not meet the starch and ash content limits of chapter note 2, which would place it in heading 23.02
• Keep a sieve analysis report to demonstrate that the product is coarser than heading 11.03 groats