Oat Germ Flakes from Mexico
Oat germ flakes are the embryos of oat kernels, separated and flaked for use as a dietary supplement. Chapter note 2(A) states that germ of cereals, whole, rolled, flaked or ground, is always classified in heading 11.04. Since oats are not wheat or barley, the product falls under this tariff item for 'other cereals'.
Duty Rate — Mexico → Canada
0%
Import Tips
• Confirm that the product is indeed germ of oats and not a mixture with other grain parts
• The CBSA may require a certificate of analysis to verify the germ content, as germ is always classified in heading 11.04