Fortified Oat Sachet Product. It comes in a box of single serve sachets that are poured into a bowl, mixed with water or milk, and cooked in the microwave for 2 minutes. It is a food preparation item made from oats mainly used as a breakfast food. It is composed mainly of milled/flaked oats which are unroasted and slightly swelled from steaming.

General Interpretative Rules 1 & 6 of the Combined Nomenclature Note 1 (c) to Chapter 11 Note 4 to Chapter 19 HS Explanatory Notes to 1904 (B) General Exclusion note (e) to Chapter 11 Text to codes 1904 and 1904 20