Sorghum Flakes Roasted from Mexico
Roasted sorghum flakes are made by swelling and roasting sorghum grain, then flattening it into flakes for use in cereals or gluten-free food blends. This preparation goes beyond the grain forms of Chapter 10 or 11, qualifying as a prepared food under heading 19.04. When packaged in weights not exceeding 454 g, it is classified under tariff item 1904.10.41 as a breakfast cereal from a non-maize grain.
Duty Rate — Mexico → Canada
4%
Import Tips
• Verify that the sorghum flakes are packaged for retail sale in containers of 454 g or less to qualify for this tariff item
• Ensure the sorghum has been swollen or roasted, as unprocessed sorghum falls under Chapter 10
• Provide evidence of the roasting process to CBSA to support classification under heading 19.04