Steel Cut Rolled Oats from Canada
Steel cut rolled oats combine coarse steel-cutting with light rolling for a chewy texture in porridges. Classified in HTS 1104.12.00.90 as 'other' worked oat grains, they do not meet the fine particle size for groats/meal in 1103 nor flour standards in 1102. The partial fragmentation keeps them as otherwise worked cereal grains.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Submit sieve analysis reports showing <95% passage through 1.25mm sieve to distinguish from 1103 groats/meal
• Label clearly as 'rolled' vs 'pearled' to prevent reclassification under different subheadings
• Check for added preservatives; minimal processing must align with 'otherwise worked' definition