WHITE OATS. THE PRODUCT IS PRODUCED BY HARVESTING OAT GRAINS AND BREAKING THEM INTO FLAKES. THE OATS ARE SUBJECTED TO A STEAM TREATMENT IN A KILNING PROCESS WHICH IS DESIGNED TO RETARD RANCIDITY IN THE OATS BUT THEY ARE NEITHER COOKED OR PRECOOKED. THE CONSUMER IS THEN REQUIRED TO COOK THE OATS BEFORE SERVING THEM. PACKAGED IN A TUB WITH COOKING INSTRUCTIONS.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIR)S:- GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 1104 CEREAL GRAINS OTHERWISE WORKED (FOR EXAMPLE, HULLED, ROLLED, FLAKED, PEARLED, SLICED OR KIBBLED), EXCEPT RICE OF HEADING 1006; GERM OF CEREALS, WHOLE, ROLLED, FLAKED OR GROUND. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 110412 ROLLED OR FLAKED GRAINS - OF OATS