Pearled Oats from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
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