Rolled Oats from Canada
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.
Duty Rate — Canada → 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
• 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