… 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 … and the exceptions referred to, see Item (1) of the General Explanatory Note to the Chapter. This heading covers : (1) … rolled between heated rollers. Breakfast foods of the “corn flakes” type are cooked preparations ready for consumption …