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 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 110430 GERM OF CEREALS, WHOLE, ROLLED, FLAKED OR GROUND.
CN CODE 11043090 OF OTHER CEREALS.
ALSO CLASSIFIED IN ACCORDANCE WITH:-
CHAPTER 11 NOTE 2 (A)(B)
HSEN (6) TO HEADING 1104.
CNEN TO CODES 11043010 TO 11043090.