… Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 10.06; germ of cereals, whole, rolled, flaked or ground. …
Explanatory notes
… grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading … covers all unprepared milling products of cereals, except flours ( headings 11.01 and 11.02 ), groats, meal and … rolled between heated rollers. Breakfast foods of the “corn flakes” type are cooked preparations ready for consumption …