Steel Cut Rolled Oats from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
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