Corn Flakes Base from Germany
Corn flakes base consists of whole corn kernels that have been hulled, cooked, and rolled into flakes before final toasting and sugaring in consumer products. Classified under HTS 1104.23.00.00 as rolled corn grains not meeting the fine milling criteria of heading 1103. Used by breakfast cereal manufacturers as intermediate goods.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Require manufacturer's affidavit confirming pre-cooking rolling process without final consumer seasoning
• Test for moisture content to prevent spoilage claims at entry
• Bulk shipments need phytosanitary certificates from corn origin country