Spelt Puffs from China
Spelt puffs are made by swelling and roasting spelt grains, an ancient wheat variety, into light puffed cereal pieces. This processing transforms the grain beyond the forms of Chapter 10 or 11, making it a prepared food under heading 19.04. When sold in packages of 454 g or less, it falls under tariff item 1904.10.41 as a breakfast cereal from a non-maize grain.
Duty Rate — China → Canada
4%
Import Tips
• Ensure the spelt puffs are packaged in retail containers weighing 454 g or less to qualify for this tariff item
• Confirm that the spelt has been swollen or roasted, as this is essential for classification under heading 19.04
• Maintain records of the puffing process to provide to CBSA if required