Explanatory notes
… 11.02 ), groats, meal and pellets ( heading 11.03 ), and residues ( heading 23.02 ). As regards the distinction to be … (whether or not dehulled) or kibbled grain or the products described in Items (2) and (3) below and in Items (2) to (5) of the Explanatory Note to heading 10.06. In this process, the grain is usually steam‑heated or rolled between …