Pearled Oats from Canada
Pearled oats have outer bran layers polished off for a pearl-like appearance, used in hearty soups and stews. They are 'other worked grains of oats' under HTS 1104.22.00.00, as pearled products before flour milling.
Duty Rate — Canada → United States
10.5%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Document pearling process to affirm not full milling; test for starch >80% dry basis per Note A
• Use nitrogen flushing for long-sea voyages