Toasted Oat Groat Pieces from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Confirm toasting doesn't add minerals affecting ash deduction
• Provide before/after fragmentation evidence
• Label clearly as 'toasted meal' not prepared food