Rolled Oats

Rolled oats are oat groats that have been steamed and flattened between rollers to create flakes, classified under HTS 1104.19.90.00 as rolled grains of other cereals (oats). They meet chapter criteria for worked cereal grains but do not qualify for finer milling headings due to particle size.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+35.0%35%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

1103.13.00Same rate: 35%

If ground into finer oatmeal passing 1.25mm sieve

Finer milling changes classification from rolled grains to cereal meals in heading 1103.

1104.29Lower: 12.7% vs 35%

If from rice

Rice-specific worked grains fall under separate subheading excluding rice from 1104.19.

2302.40.01Same rate: 35%

If starch below 80% or ash exceeds limits

Fails chapter A criteria, classifying as bran or other residues instead of worked grains.

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Import Tips & Compliance

• Verify starch content exceeds 80% and ash under 3% per chapter notes using Ewers method to avoid reclassification to 2302

• Provide mill certificates confirming rolling process and sieve passage rates for customs clearance

• Label as 'rolled oats' not 'oatmeal' to prevent confusion with cooked products in 1904