Other

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, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included See notes 3 and 4 to this chapter. Only products containing cocoa beans, cocoa paste or cocoa powder are considered to contain cocoa within the meaning of heading 1904 . Prepared foods obtained by the swelling or roasting of cereals or cereal products Products obtained by the process referred to in the HS Explanatory Note to heading 1904 , (A), fourth paragraph, including products obtained from other cereals, remain classified here when they are transformed, after swelling, into flours, groats or pellets. These subheadings include irregularly shaped packing materials, even when rendered unfit for human consumption, produced by the extrusion of products such as corn meal. 1904 20 10 to 1904 20 99 Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals See the HS Explanatory Note to heading 1904 , (B).