Scottish Oats Pinhead from Canada
Pinhead oats, or Scottish oats, are coarsely stone-ground oat groats retaining a pinhead-like texture for traditional porridge. HTS 1104.22.00.00 includes these kibbled oats as worked grains, provided they don't meet the fine sieve passage for heading 1103 meals.
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
• Conduct polarimetric starch and ash testing per Chapter Note A to confirm Chapter 11 eligibility; declare as food-grade only
• Monitor for mycotoxin levels in FDA prior notice