Kellogg's Corn Flakes from Mexico
Kellogg's Corn Flakes are a classic breakfast cereal made by roasting and flattening corn (maize) kernels, resulting in crispy flakes. The corn is prepared by swelling and roasting, exceeding the processing of Chapter 10 or 11, and is not excluded by the chapter notes. This product falls under tariff item 1904.90.29 as an 'other' prepared cereal, but only if it contains 25% or more wheat; if not, it would be classified under a different item.
Duty Rate — Mexico → Canada
Import Tips
• Confirm the wheat content; if the product contains less than 25% wheat, it does not fall under this item—use 1904.90.50 instead
• Ensure packaging exceeds 11.34 kg to qualify for this bulk item
• Prepare documentation showing the roasting process to demonstrate it's 'otherwise prepared' beyond Chapter 10