Wheat Puffs Cereal from United States
Wheat Puffs Cereal consists of wheat grains expanded through a swelling and roasting process, resulting in a light, crispy breakfast cereal. This preparation goes beyond the processing covered in Chapter 10 or 11, and the product contains 25% or more by weight of wheat. Sold in retail packages not exceeding 11.34 kg, it is classified under this tariff item.
Duty Rate — United States → Canada
4%
Import Tips
• Ensure the wheat content is at least 25% by weight and packaging is 11.34 kg or less to qualify for this item
• Importers need a quota allocation to access the within commitment rate; otherwise, the over-access rate applies
• Maintain records of the puffing process to support classification