Steel Cut Oat Flakes from Japan
Flaked oats produced from steel-cut groats, offering chewier texture for porridge and granola. HTS 1104.12.00 applies to these 'flaked grains of oats' as otherwise worked cereal excluding fine milling. Distinct from whole steel-cut under 1104.12 for flake form.
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
• Lab test ash content (<3% for oats) and starch (>80%) per chapter table A
• Pitfall: retail packs with preservatives may shift to 1904.10 heading