Rolled Wheat Germ Flakes from United States
Rolled wheat germ flakes are whole wheat germ that has been rolled into flat flakes, a process that enhances its texture and usability in cereals and baking. This product is classified under tariff item 1104.30.12 as rolled germ of wheat, which is explicitly included in heading 11.04. The rolling process is a recognized form of processing for cereal germ under the chapter notes.
Duty Rate — United States → Canada
7%
Import Tips
• Confirm the product is solely wheat germ without added ingredients to avoid reclassification
• Check if the import volume exceeds the access commitment, which may require additional permits
• Maintain records of the rolling process to substantiate the classification under 1104.30.12