WHOLEGRAIN ROLLED OATS, SUGAR, NATURAL FLAVOURING, AND SALT; MADE FROM HULLED OAT GRAINS, A FOOD PREPARATION CONSUMED BY HUMANS AS A COOKED CEREAL; ROASTED, OBTAINED FROM OATS. PACKAGED 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 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 5 (B) HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 190410 PREPARED FOODS OBTAINED BY THE SWELLING OR ROASTING OF CEREALS OR CEREAL PRODUCTS. CN CODE: 19041090 - OTHER THAN OBTAINED FROM MAIZE OR RICE. ALSO CLASSIFIED IN ACCORDANCE WITH: HARMONISED SYSTEM EXPLANATORY NOTES (HSEN)S TO HEADING 1904 COMBINED NOMENCLATURE EXPLANATORY NOTES (CNENs) TO HEADING 1904