Rolled Barley Flakes from Japan
Rolled barley flakes are hulled barley grains steamed and flattened into flakes for quick-cooking porridge or granola. HTS 1104.29.10.00 covers this as 'rolled' worked barley not qualifying as germ (1104 other sub) or milled products under chapter starch/ash rules. The rolling process 'works' the grain without fine grinding.
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
• Specify rolling vs flaking distinction in invoices; test for ash/starch to avoid 1102 disputes
• Use food-grade packaging to prevent moisture issues
• Avoid classifying as oat flakes (similar process but different grain)