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Pearled See the explanatory note to subheading 1104 22 50 . Not otherwise worked than kibbled See the explanatory note to subheading 1104 22 95 . 1104 30 10 and 1104 30 90 Germ of cereals, whole, rolled, flaked or ground See the HS Explanatory Note to heading 1104 , second paragraph, (6).

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 The flaked grains which fall in subheadings 1104 12 90 , 1104 19 69 and 1104 19 91 are grains which have been hulled and rolled. Other worked grains (for example, hulled, pearled, sliced or kibbled) See the HS Explanatory Note to heading 1104 , second paragraph, (2) to (5).