Rolled Oats (Old Fashioned) from Japan
Thick-cut rolled oats made by steaming and flattening oat groats, used primarily for oatmeal porridge and baking. Classified under HTS 1104.12.00 as rolled grains of oats, meeting chapter criteria for worked cereal grains excluding finer milling products. Not considered 'meal' as particle size exceeds sieve thresholds for heading 1103.
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
• Verify sieve passage rates to distinguish from 1103 oat meal; provide mill certificates showing starch/ash content per Chapter 11 notes
• Common pitfall: classifying toasted/ready-to-eat as 1904 instead of plain rolled