Distiller's Unroasted Corn Malt from United States
Unroasted malt made from sprouted corn (maize), used in whiskey production, with starch content meeting the 45% threshold and ash content below 2%. It is classified as other unroasted malt under tariff item 1107.10.91, within the access commitment.
Duty Rate — United States → Canada
0%
Import Tips
• Confirm the malt passes at least 90% through a 500-micron sieve as per chapter 11 notes for maize products
• Imports without a quota allocation are subject to the over-access rate, which is much higher
• Keep detailed production records to demonstrate the malt is unroasted and not whole grain