Rolled Oats from United States
Rolled oats are whole oat groats that have been steamed and rolled into flakes, commonly used for oatmeal. Oats are listed in the chapter notes, but rolled oats do not meet the sieve specifications for groats or meal under heading 11.03, so they are classified under this tariff item.
Duty Rate — United States → Canada
0%
Import Tips
• Verify that the rolled oats do not pass 80% through a 500-micron sieve, which would classify them under heading 11.02
• Provide the steaming and rolling process details
• If for human consumption, ensure compliance with CFIA food safety standards