WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
19.04 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, roats and meal), pre-cooked, or otherwise prepared, not elsewhere specified or inclu ed. f 1904.10 - Prepared foods obtained by the swelling or roasting of cereals or cereal products 1904.20 - Prepared foods obtained fiom unroasted cereal flakes or fiom mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals 1904.30 1904.90 - Bulgur wheat - Other (A) Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes). This group covers a ran e of food pre arations made fkom cereal pains (maize, wheat, rice, barley, etc.) which ave been ma e crisp by swelling or roastmg. They are mainly used, with or without milk, as breakfast foods. Salt, sugar, molasses, malt extract, fi-uit or cocoa (see Note 3 and the General Explanatory Note to this Chapter), etc., may have been added during or after their manufacture. f f The group also includes similar foodstuffs obtained, by swelling or roasting, from flour or bran. Corn flakes are made from grains of maize by removin the pericarp and the germ, adding sugar, salt and malt extract, softening with steam and t en rolling into flakes and roasting in a rotary oven. The same process may be applied to wheat or other cereal grains. f " Puffed " rice and wheat also fall in this oup. These products are prepared by subjectin the grain; to pressure in a moist, heatefchamber. Sudden removal of the pressure an ejechon lnto a cold atmosphere causes the grain to expand to several times its original volume. This oup further includes crisp savoury food products, obtained by submitting moistened cerea grams (whole or in pieces to a heating process which makes the grains swell, these being subsequently sprayed wi a flavouring consisting of a mixture of vegetable oil, cheese, yeast extract, salt and monosodium glutamate. Similar products made from a dough and i3ed in vegetable oil are excluded (heading 19.05). f= (B) Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals. This group includes pre ared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal fla!i es and roasted cereal flakes or swelled cereals. These products (often called " Miisli ") may contain dried fruit, nuts, sugar, honey, etc. They are generally put up as breakfast foods. (C) Bulgur wheat. wheat, in the form of worked grains, obtained b cooking hard This group includes bul wheat gmms which are K n dried, are husked or peeled and then broken, ld bled or milled and finally sieved into large and small size bulgur wheat. Bulgur wheat may also be in the form of whole grains. g (D) Other cereals, other than maize (corn), pre-cooked or otherwise prepared. k This group includes pre-cooked or otherwise prepared cereals in grain form including broken grains). Thus, the group covers, for example, rice which has been pre-coo ed either fully or partially and then dehydrated, with a consequential modification of the grain structure. Fully pre-cooked rice needs only to be soaked in water and brought to the boil before consumption while partially pre-cooked rice must be boiled for 5 to 12 minutes prior to consumption. Similarly, the oup covers, for example, products consisting of pre-cooked rice to which other ingre lents such as vegetables or seasonings have been added, provided that these other ingredients do not alter the character of the products as rice preparations. CF The heading does not cover cereal grains merely worked or treated by the processes specified in Chapter 10 or Chapter 11. The heading also excludes (a) Prepared cereals coated or otherwise containing sugar in a proportion which gives them the character of sugar confectionery (heading 17.04). (b) Preparations containin more than 6 % by weight of cocoa calculated on a totally defatted basis or completely coated w i i chocolate or other food preparations containing cocoa of heading 18.06 (heading 18.06). (c) Prepared edible maize (corn) cobs and grains (Chapter 20).
1.- This Chapter does not cover : (a) Except in the case of stuffed products of heading 19.02, food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16); (b) Biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading 23.09); or (c) Medicaments or other products of Chapter 30. 2.- For the purposes of heading 19.01 : (a) The term “groats” means cereal groats of Chapter 11; (b) The terms “flour” and “meal” mean : (1) Cereal flour and meal of Chapter 11, and (2) Flour, meal and powder of vegetable origin of any Chapter, other than flour, meal or powder of dried vegetables (heading 07.12), of potatoes (heading 11.05) or of dried leguminous vegetables (heading 11.06). 3.- Heading 19.04 does not cover preparations containing more than 6 % by weight of cocoa calculated on a totally defatted basis or completely coated with chocolate or other food preparations containing cocoa of heading 18.06 (heading 18.06). 4.- For the purposes of heading 19.04, the expression “otherwise prepared” means prepared or processed to an extent beyond that provided for in the headings of or Notes to Chapter 10 or 11.