Rolled Oats from Mexico
Rolled oats are whole oat groats that have been steamed and rolled flat to create flakes, used primarily for oatmeal porridge. Oats are 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 1.25 mm sieve). It is therefore classified as 'otherwise worked' oats under heading 11.04, and since oats are not wheat or barley, it falls under this tariff item.
Duty Rate — Mexico → Canada
0%
Import Tips
• Verify that the rolled oats are not finely ground to the point of meeting heading 11.03 specifications
• Keep a sieve analysis report to demonstrate the particle size, and declare the product as 'rolled oats' under 1104.29.90.00