Toasted Oat Groat Pieces from Canada
Toasted oat groat pieces undergo fragmentation then light toasting, retaining 1103 status as 95% passes 1.25mm sieve with qualifying starch/ash. Processing doesn't alter cereal meal classification under Chapter 11 notes.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Confirm toasting doesn't add minerals affecting ash deduction
• Provide before/after fragmentation evidence
• Label clearly as 'toasted meal' not prepared food