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 1103 - CEREAL GROATS, MEAL AND PELLETS.
GIR 5B HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING - 1KG POUCH..
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 110313 - OF MAIZE (CORN)
CN CODE 11031390 - OF A FAT CONTENT EXCEEDING 1.5% BY WEIGHT.