1104 12 900 0 — Flaked oat grains

1104 Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground: – Rolled or flaked grains: 1104 12 – – Of oats 1104 19 – – Of other cereals – Other worked grains (for example, hulled, pearled, sliced or kibbled): 1104 22 – – Of oats 1104 23 – – Of maize 1104 29 – – Of other cereals 1104 30 – Germ of cereals, whole, rolled, flaked or ground This heading covers all unprepared products of the milling of cereal grains, except flour (headings 1101 and 1102), groats, meal and pellets (heading 1103) and residues (heading 2302). As regards the distinctions to be made between the products of this heading and the exclusions listed above, see item (1) of the General Explanatory Note to this Chapter. This heading covers: (1) Rolled, or crushed, or flaked cereal grains (e.g., barley or oats), obtained by crushing or rolling whole grains (whether or not hulled), or kibbled grains or the products described below in items (2) and (3) and in items (2) – (5) of the Explanatory Note to heading 10 06. In this process the grains are usually steam-heated or passed between heated rollers. Breakfast foods of the "corn flakes" type are ready-to-eat products and are therefore, like other prepared cereal products, classified in heading 1904. (2) Oats, buckwheat and millet with the husk removed but with the pericarp retained. However, naked oats, which by nature have no husk or hull, are not covered by this heading provided they have not been worked otherwise than by threshing and winnowing (heading 1004). (3) Hulled cereal grains, or grains worked in any other way for the partial or complete removal of the pericarp (i.e., the thin layer beneath the husk). As a result of such treatment the floury endosperm may become visible. Grains of husked varieties of barley from which the husks (or hulls) have been removed are also covered by this heading. (Since the husks adhere too firmly to the caryopsis to be separated simply by threshing or winnowing, they are removed only by abrasive milling – see the Explanatory Note to heading 1003.) (4) Pearled cereal grains (mainly barley), i.e., grains from which the pericarp has been almost entirely removed; they are more rounded at the ends. (5) Kibbled cereal grains, i.e., grains (whether or not hulled) cut or broken into pieces, differing from groats by the larger size and irregular shape of the particles. (6) Germ of cereals, separated from the grain at the first stage of milling, whole or slightly rolled. To improve keeping qualities, the germ may be partially defatted or heat-treated. Depending on the intended use, the germ

can be processed into flakes or ground (large or fine, like flour) and may contain vitamin supplements to compensate for the losses associated with processing. Whole or rolled embryos are commonly used to extract oil. Processed into flakes or ground germs are used for cooking food (biscuits or other bakery products, dietary nutrition), animal feed (production of feed additives) or in the production of pharmaceutical products. Waste of cereal germs from oil extraction falls in heading 2306. This heading also excludes: (a) peeled, semi-collapsed or completely collapsed rice, polished or unpolished, glazed or unglazed, steamed or unpaired, and crushed rice (heading 1006); (b) Bulgur wheat in the form of processed grains (heading 1904).

Notes

English text as published in Annex I to Regulation (EU) 2021/1832 (Combined Nomenclature). The EAEU tariff and the EU nomenclature copy these notes from the same convention. For a Russian declaration the binding version is the Russian one: Annex to Decision No 80 of the EEC Council of 14 September 2021.

1. This chapter does not cover:

(a) roasted malt put up as coffee substitutes (heading 0901 or 2101);

(b) prepared flours, groats, meals or starches of heading 1901;

(c) corn flakes and other products of heading 1904;

(d) vegetables, prepared or preserved, of heading 2001, 2004 or 2005;

(e) pharmaceutical products (Chapter 30); or

(f) starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33).

2. (A) Products from the milling of the cereals listed in the table below fall in this chapter if they have, by weight on the dry product:

(a) a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in column 2; and

(b) an ash content (after deduction of any added minerals) not exceeding that indicated in column 3. Otherwise, they fall in heading 2302. However, germ of cereals, whole, rolled, flaked or ground, is always classified in heading 1104.

(B) Products falling in this chapter under the above provisions shall be classified in heading 1101 or 1102 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in column 4 or 5 is not less, by weight, than that shown against the cereal concerned. Otherwise, they fall in heading 1103 or 1104. Cereal Starch content Ash content Rate of passage through a sieve with an aperture of 315 micrometres (microns) 500 micrometres (microns)

3. For the purposes of heading 1103, the terms ‘groats’ and ‘meal’ mean products obtained by the fragmentation of cereal grains, of which:

(a) in the case of maize (corn) products, at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm;

(b) in the case of other cereal products, at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 1,25 mm.

Additional note

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. For the purposes of heading 1106, the terms “flour of fine and coarse grinding” and “powder” mean products (other than crushed dried coconut nuts) obtained by grinding or any other process from dried legumes of heading 0713, from sago, root vegetables or tubers of heading 0714 or from products of Chapter 08:

(a) not less than 95 % by weight of which is sieved through a 2 mm metal mesh sieve in the case of grinding of dried legumes, sagos, root vegetables, tubers and products of Chapter 08 (except nuts of headings 0801 and 0802);

(b) not less than 50 wt.% of which is sieved through a metal mesh sieve of 2.5 mm in the case of nuts of headings 0801 and 0802.