CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:-
GENERAL INTERPRETATIVE RULES (GIRS)
GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 1904 PREPARED FOODS OBTAINED BY THE SWELLING OR ROASTING OF CEREALS OR CEREAL PRODUCTS (FOR EXAMPLE, CORN FLAKES); CEREALS (OTHER THAN MAIZE (CORN)) IN GRAIN FORM OR IN THE FORM OF FLAKES OR OTHER WORKED GRAINS (EXCEPT FLOUR, GROATS AND MEAL), PRE-COOKED OR OTHERWISE PREPARED, NOT ELSEWHERE SPECIFIED OR INCLUDED.
GIR 3(B) HAS BEN USED AS THE RICE IS CONSIDERED TO BE THE ESSENTIAL CHARACTER
GIR 5(B) HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING.
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 190490 OTHER THAN ELSEWHERE SPECIFIED WITHIN THIS HEADING.
CN CODE 19049010 OBTAINED FROM RICE.
ALSO CLASSIFIED IN ACCORDANCE WITH:-
HSENS NOTE (D) TO HEADING 1904.
SECTION IV- CHAPTER 19 NOTE 4.
HSEN'S- SECTION II-1006-1 LAST PARAGRAPH.
EC REGULATION 55/2003
WCO OPINIONS SECTION IV/4E ITEMS 1,2,3,4