WHITE OATS. SINGLE INGREDIENT IS 100% OATS. RAW OAT GRAINS, ARE HULLED, DE-HUSKED, ROLLED AND ROASTED IN A KILN THE FINISHED PRODUCT IS PUT UP FOR RETAIL SALE IN A TIN. THIS PRODUCT IS MOST COMMONLY CONSUMED BY HUMANS AS A COOKED CEREAL

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 PACKAGING AS NORMAL PACKAGING FOR TRANSPORT GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING 190410 - PREPARED FOODS OBTAINED BY THE SWELLING OR ROASTING OF CEREALS OR CEREAL PRODUCTS CN CODE 19041090 - OTHER THAN OBTAINED FROM RICE; OTHER THAN OBTAINED FROM MAIZE ALSO CLASSIFIED IN ACCORDANCE WITH: HARMONISED SYSTEM EXPLANATORY NOTES (HSEN)S TO HEADING 1904 CNEN TO HEADING 1904