Explanatory notes
… 11.02 ), groats, meal and pellets ( heading 11.03 ), and residues ( heading 23.02 ). As regards the distinction to be … preparations ready for consumption and therefore fall, like similar cooked cereals, in heading 19.04 . (2) Oats, … been removed. (The husks can be removed only by grinding since they adhere too firmly to the grain kernel to be …