Frosted Wheat Flakes Cereal
Frosted Wheat Flakes Cereal consists of thin wheat flakes that are roasted and frosted with beet sugar icing for added sweetness. It is classified under tariff item 1904.10.90 as a prepared food obtained by the roasting of cereals, not elsewhere specified. The product does not meet the 25% wheat threshold for the sibling items, as the wheat content is below that level after accounting for other ingredients.
Import Duty Rates by Country of Origin
| Origin Country | MFN Tariff | Surtaxes | Total Effective Rate |
|---|---|---|---|
| 🇨🇳China | 6% | — | 6% |
| 🇲🇽Mexico | 6% | — | 6% |
| 🇺🇸United States | 6% | — | 6% |
| 🇩🇪Germany | 6% | — | 6% |
| 🇯🇵Japan | 6% | — | 6% |
More Specific Codes
This product may fall under a more specific subheading:
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If the wheat content is 25% or more by weight
The product would then be classified as a wheat-based roasted cereal within access commitment.
If the wheat content is 25% or more and the package weighs 454 g or less
This covers over-access-commitment imports in small retail packages.
Not sure which classification is right?
The Tariff Assistant works through the GRI rules on your specific product to reach the right tariff item — and can price the duty on it in the same conversation.
Import Tips & Compliance
• Determine the exact wheat content by weight; if it is 25% or more, the product falls under a tariff-rate quota item
• Provide the CBSA with the full recipe and processing details
• Ensure the sugar coating is from cane or beet and does not push the product into another heading
Related Products under Tariff item 1904.10.90
Buckwheat Puffs
Buckwheat Puffs are roasted and swelled buckwheat groats turned into light puffed cereal bits. They are classified under tariff item 1904.10.90 as a prepared food obtained by the swelling or roasting of cereals, not elsewhere specified. The product is imported for gluten-free snacks and cereals, and does not contain wheat or barley.
Buckwheat Roasted Groats
Buckwheat roasted groats, commonly known as kasha, are hulled buckwheat grains that have been roasted to develop a nutty flavor. This product is prepared beyond the groats of Chapter 11, making it a prepared food obtained by the roasting of cereals under heading 19.04.
Cap'n Crunch Sweet Crunch Berries
Cap'n Crunch Sweet Crunch Berries is a ready-to-eat breakfast cereal made from corn and oat pieces that are roasted and sweetened with cane sugar, with berry-flavored shapes mixed in. It falls under tariff item 1904.10.90 as a prepared food obtained by the swelling or roasting of cereals, not elsewhere specified. The product does not contain wheat or barley, so it is not classified under the sibling tariff items that are subject to tariff-rate quotas.
Cinnamon Toast Crunch Squares
Cinnamon Toast Crunch Squares are square-shaped wheat and rice cereal pieces that are roasted and coated with cane sugar and cinnamon flavoring. This product is a prepared food obtained by the roasting of cereals, classified under tariff item 1904.10.90 as 'other' because it does not meet the specific wheat or barley content thresholds of the sibling items. The sugar and cinnamon are integral to the preparation, not exceeding the scope of heading 19.04.
Cocoa Puffs with Beet Sugar
Cocoa Puffs with Beet Sugar is a puffed corn cereal roasted with beet sugar and a small amount of cocoa to provide a chocolate taste. It is classified under tariff item 1904.10.90 as a prepared food obtained by the swelling or roasting of cereals, not elsewhere specified. The cocoa content is low enough to comply with chapter note 3, which excludes preparations with more than 6% cocoa on a totally defatted basis.
Cornflakes
Cornflakes are a classic prepared breakfast cereal made by cooking, drying, flaking, and roasting corn kernels. This product is a prepared food obtained by the swelling or roasting of cereals, falling under heading 19.04.