100% WHOLEGRAIN ROLLED OATS; MADE FROM HULLED OAT GRAINS, OATS ARE MOST COMMONLY CONSUMED BY HUMANS AS A COOKED CEREAL. THE WHOLEGRAIN ROLLED OATS ARE CONSIDERED TO BE RAW AND REQUIRE COOKING BY THE CONSUMER BEFORE THEY ARE CONSUMED. THE PRODUCT IS PACKAGED FOR RETAIL SALE IN INDIVIDUAL SACHETS.

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 5 (B) HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING, INDIVIDUAL SACHETS GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 110412 ROLLED OR FLAKED GRAINS; OF OATS CN CODE 11041290 FLAKED ALSO CLASSIFIED IN ACCORDANCE WITH: HARMONIZED SYSTEM EXPLANATORY NOTES (HSENS) 11.04 (1) REFERS COMBINED NOMENCLATURE EXPLANATORY NOTES (CNENs) 1104