THIS CRACKED WHEAT PRODUCT IS CLASSIFIED TO COMMODITY CODE 1104291100 IN ACCORDANCE WITH THE FOLLOWING;
GENERAL INTERPRETATIVE RULES (GIR)
GIR I HAS BEEN USEDTO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 1104 - CEREAL GRAINS OTHERWISW WORKED (FOR EXAMPLE, HULLED, ROLLED, FLAKED, PEARLED, SLICED OR KIBBLED), EXCEPT RICE OF HEADING 1006.
GIR 5B HAS BEEN USED AS THE GOODS ARE PACKAGED IN NORMAL PACKING FOR TRANSPORT. (IN BULK, LOOSE IN VESSELS)
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 110429 - OTHER WORKED GRAINS (FOR EXAMPLE HULLED, PEARLED, SLICED OR KIBBLED.
EXCLUSIONS
EXCLUDED FROM 1001 TO 1104 BY VIRTUE OF CHAPTER NOTE 1B TO CHAPTER 10 - THE CHAPTER DOES NOT COVER GRAINS WHICH HAVE BEEN HULLED OR OTHERWISE WORKED.