Kellogg's Corn Flakes from Canada
Kellogg's Corn Flakes are prepared by the swelling or roasting of corn, a cereal product, resulting in crispy flakes ready for consumption with milk. This product falls under HTS 1904.90.01 as it is a classic example of roasted cereal flakes, beyond simple processing in chapters 10 or 11. It is not put up for retail sale in single servings.
Duty Rate — Canada → United States
24%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Verify processing method documentation to confirm swelling/roasting beyond Chapter 11 levels, avoiding misclassification as raw cereal products
• Provide lab analysis showing no flour, groats, or meal content to qualify under heading 1904