Steel Cut Oats from Japan
Steel cut oats are whole oat groats chopped into smaller pieces without rolling or flaking, fitting HTS 1104.19.90.00 as otherwise worked oat grains. This minimal processing distinguishes them from flour or pearled forms.
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
• Document cutting process to prove 'otherwise worked' status separate from rolling/flaking
• Test for <95% passage through 1.25mm sieve to stay out of 1103 groats/meal