Palm Kernel Halves from Japan
Palm kernel halves are palm kernels split into two pieces after shell removal, facilitating oil extraction. Tariff item 1207.10.00 includes such broken forms of palm nuts and kernels as other oil seeds and oleaginous fruits, so halves are covered.
Duty Rate — Japan → Canada
0%
Import Tips
• Splitting kernels does not change classification, but ensure no oil has been extracted
• Provide a clear description of the processing (shell removal and splitting) to CBSA
• Verify that the halves are not further processed into meal, which would fall under heading 12.08