100% ROLLED OATS PUT UP FOR RETAIL SALE IN A TIN. THE FINISHED GOOD IS RAW OATS MADE FROM HULLED OAT GRAINS, WHICH ARE MOST COMMONLY CONSUMED BY HUMANS AS A COOKED CEREAL. ROLLED OATS HAVE BEEN DE-HUSKED AND HEATED IN A KILN. THE PURPOSE OF THE HEAT TREATMENT IS TO HEAT THE OATS TO REMOVE AN ENZYME AND STABILISE THE OATS. THIS PROCESS USES A COMBINATION OF STEAMING AND DRY HEATING. IT IS NOT CONSIDERED TO BE FOR THE PURPOSE OF PRE-COOKING THE OAT. THE ROLLED OATS ARE CONSIDERED TO BE RAW AND REQUIRE COOKING BY THE CONSUMER PRIOR TO BEING CONSUMED.

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 PACKAGING AS NORMAL PACKAGING FOR TRANSPORT GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING 110412 - ROLLED OR FLAKED GRAINS OF OATS CN CODE 11041290 FLAKED ALSO CLASSIFIED IN ACCORDANCE WITH: HARMONISED SYSTEM EXPLANATORY NOTES (HSEN)S TO HEADING 1104 PARAGRAPH (1) CNEN TO HEADING 1104