Scottish Oats Pinhead from China
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 — China → United States
38%
Rate breakdown
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
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