Toasted Oat Flakes from Mexico
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 — Mexico → United States
10%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Prove toasting is solely for preservation, not flavoring; no additives
• Ruling request advised for toasted vs plain distinction