Rolled Oat Kernels from Germany
Rolled oat kernels are whole dehulled oats flattened for use in baking mixes. HTS 1104.12.00.90 captures these as 'other' rolled oat grains, preserving kernel structure unlike ground products. Chapter exclusions ensure proper placement outside flours and prepared foods.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
Import Tips
• Provide hulling and rolling process certification to affirm 'worked grains' status
• Ash testing critical; oat germ retention keeps ash low for Chapter 11
• Avoid mixed shipments with rice to prevent heading 1006 confusion