Flaked Oat Groats from China
Flaked oat groats are whole oat kernels hulled, steamed, and pressed into flakes for baking or muesli. HTS 1104.12.00.90 covers these as 'other' flaked oats, excluding finer products per chapter sieve tests. They retain germ and bran integrity unlike milled flours.
Duty Rate — China → United States
37.5%
Rate breakdown
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Include processing logs proving steam-rolling without grinding to validate 1104 classification
• Test for starch >80% and ash ≤3% to stay in Chapter 11; excess ash routes to 2302
• Package in bulk for 'other' statistical suffix; retail packs may trigger value-based scrutiny