Rolled Oats from China
Rolled oats are oat grains that have been steamed and flattened between rollers to create flat flakes, ideal for oatmeal or granola. They fall under HTS 1104.12.00.90 as 'other' rolled or flaked grains of oats, distinct from finer milled products in headings 1101-1103 due to retaining larger particle size. This classification applies to whole oat groats processed into flakes without further milling.
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
• Verify processing method via lab tests to confirm flake size exceeds milling thresholds for Chapter 11 exclusion to 2302
• Provide certificates of origin and starch/ash content analysis to meet chapter note (A) requirements during customs clearance
• Avoid misdeclaration as 'instant oats' which may shift to 1904 if further cooked or flavored