STEEL CUT OATS PRODUCED FROM WHOLE GRAIN OATS. THESE ARE ALSO KNOWN AS IRISH OATS AND ARE MADE BY CHOPPING EACH GROAT INTO TINY, SESAME SEED-SIZED PIECES. THIS IS MOST COMMONLY CONSUMED BY HUMANS AS A COOKED CEREAL.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING: GENERAL INTERPRETATIVE RULES (GIRS) 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 110422 - OF OATS; OTHER WORKED GRAINS (FOR EXAMPLE, HULLED, PEARLED, SLICED OR KIBBLED) CN CODE: 11042240 HULLED (SHELLED OR HUSKED), WHETHER OR NOT SLICED OR KIBBLED ALSO CLASSIFIED IN ACCORDANCE WITH HSEN NOTES TO CHAPTER 11.04 PARAGRAPH (2) TO (5) REFERS CNEN NOTE REFERS TO HSEN NOTE TO HEADING 1104 SECOND PARAGRAPH (2) TO (5)