Toasted Oat Flakes from Japan
Lightly toasted rolled oat flakes for enhanced flavor in trail mixes and bars. Still HTS 1104.12.00 if toasting doesn't constitute 'preparation'; minimal processing preserves worked grain status. Borderline with Chapter 19.
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
• Prove toasting is solely for preservation, not flavoring; no additives
• Ruling request advised for toasted vs plain distinction