Other

11.04 - Cereal ains otherwise worked (for example, hulled, rolled, flaked, earled, sliced or kibb ed), except rice of heading 10.06; germ of cereals, whole, ro ed, flaked or ground. e - Rolled or flaked grains : 1104.12 1104.19 - - Ofoats - - Of other cereals - Other worked grains (for example, hulled, pearled, sliced or kibbled) : 1104.22 1.104.23 1104.29 - - Of oats - - Of maize (corn) - - Of other cereals 1104.30 - Germ of cereals, whole, rolled, flaked or ground This heading covers all unprepared milling products of cereals, except flours (headings 11.01 and 11.02), groats, meal and pellets headrng 11.03), and residues heading 23.02). As regards the distinction to be made between e products of this heading an the exceptions referred to, see Item (1) of the General Explanatory Note to the Chapter. A This heading covers : (1) Rolled or flaked ain whether or 3) be ow and in the grain is usually " corn flakes " type are cooked pre arations ready for consumption and therefore fall, like similar cooked cereals, in heading 9.04. P P (2) Oats, buckwheat and millet fiom which the husk but not the pericarp has been removed. However, the heading does not cover oats which in their natural state have no husk or hull, provided they have not undergone any process other than threshing or winnowing (heading 10.04). (3) Grain which has been hulled or otherwise worked to remove wholly or partly the kernel may then be visible. Grains of the (the skin beneath the husk). The flo ractei erous varieties of bade are also class1 led in this heading if their husks or hulls) have been removed. (The hus s can be removed only by 'nding since they a ere too firmly to the grain kernel to be separated by mere thresKg or winnowing - see the Explanatory Note to heading 10.03). Eer'-P r Y (4) Pearled grains rincipally barley), i.e., ain fiom which practically the whole pericarp has been remove ;these are more rounde?c at the ends. 9' (5) Kibbled rain, i.e., grain (whether or not dehulled) cut or broken into fragments and differing om groats in that the fragments are coarser and more irregular. f arated fiom the ain in the first stage of milling, which leaves the flattened (rolled? ln order to improve its kee in qualities, the germ or heat treated. Dependin on the use to w ic it is to be put, the (coarsely or as flo$ and vitamins may be added, e.g., to ef Whole or rolled erm is generally used for the extraction of oil. Flaked or ground e m is used for foodstu s (biscuits or other bakers' wares, dietetic preparations), anima feeds (manufacture of feed supplements) or in the manufacture of pharmaceutical preparations. % The residues resulting fiom the extraction of oil fiom cereal germ are to be classified in heading 23.06. The heading also excludes : (a) Husked, semi-milled or wholly milled rice, whether or not polished, glazed, or parboiled, and broken rice (heading 10.06). (b) Bulgur wheat in the form of worked grains (heading 19.04). II-1104-2