Worked Oat Grains (Hulled, Pearled, Sliced, or Kibbled)

Kibbled oats are cut or cracked into irregular pieces by mechanical impact, whereas rolled oats are flattened under rollers. Kibbled oats classify under heading 1104.22 (worked grains), while rolled or flaked oats fall under 1104.12. If a product undergoes both kibbling and rolling, the primary processing method and the resulting physical form determine the correct heading; a licensed customs broker can assist with borderline cases.

Steel-cut oats (also called Irish oats or pinhead oats) are produced by slicing the whole oat groat with steel blades, which corresponds to the 'sliced' form described in heading 1104.22. They generally classify under 1104220000 alongside other worked oat forms. Confirming the exact production method with the foreign supplier supports accurate classification.