Steel Cut Rolled Oats from Germany
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 — 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
• 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