1904 30 — Bulgur wheat in the form of worked grains, obtained by cooking hard wheat grains

1904 Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, meal and groats), pre-cooked or otherwise prepared, not elsewhere specified or included: 1904 10 – Prepared foods obtained by the swelling or roasting of cereals or cereal products 1904 20 – Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes with roasted cereal flakes or with swelled cereals 1904 30 – Bulgur wheat 1904 90 – Other

(A) Prepared food products obtained by swelling or roasting grains of cereals or grain products (for example, corn flakes). This type of goods includes a number of ready-made foods prepared from grains of cereals (corn, wheat, rice, barley, etc.), which have become crispy as a result of swelling or roasting. These foods, with or without milk, are consumed mainly as breakfast. In the process of preparation or after it can be

added salt, sugar, molasses, malt extract, fruit or cocoa (see Note 3 and the General Explanatory Note to this Chapter). This group also covers similar food preparations obtained by swelling or roasting, from flour or bran. Corn flakes are made from maize grains by removing the pericarp and germ, adding sugar, salt and malt extract, softening by steaming, and then flattening and roasting in a rotary oven. The same process may be applied to wheat or the grains of other cereals. "Puffed" rice and "puffed" wheat also belong to this group of goods. These products are prepared under pressure in a moist heated chamber. A sudden release of pressure and ejection into a cold atmosphere cause the grain to swell to several times its original volume. This group also covers crisp savoury food products obtained by swelling moistened grain (whole or broken) by heating and then flavouring with a mixture of vegetable oil, cheese, yeast extract, salt and monosodium glutamate. Similar products made from dough and fried in vegetable oil are excluded (heading 1905). (B) Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals. This group covers prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes with roasted cereal flakes or with swelled cereals. These products (often called "muesli") may contain dried fruit, nuts, sugar, honey, etc. They are generally used as breakfast foods. (C) Bulgur wheat. This group covers bulgur wheat in the form of worked grains obtained by cooking hard wheat grains, which are then dried, husked or hulled, then crushed, kibbled or ground, and finally sifted into large and small sized bulgur wheat. Bulgur wheat may also be in the form of whole grains. (D) Other cereals, other than maize, pre-cooked or otherwise prepared. This group covers cereals in grain form (including broken grains) which have been pre-cooked or otherwise prepared. Thus, for example, the heading covers rice which has been completely or partially pre-cooked and then dehydrated, with a consequent alteration in the grain structure. Completely pre-cooked rice needs only to be soaked in water and brought to the boil before consumption, whereas partially pre-cooked rice needs to be boiled for 5 to 12 minutes before consumption. Similarly, the heading covers, for example, products consisting of pre-cooked rice to which other ingredients such as vegetables or seasonings have been added, provided that these ingredients do not alter the character of the products as rice preparations. The heading excludes cereal grains which have been worked by processes specified in Chapter 10 or Chapter 11. The heading also excludes:

(a) prepared cereals glazed with or containing sugar in quantities which give them the property of sugar confectionery (heading 1704); (b) finished products containing more than 6 % by weight of cocoa in terms of either fully fatty basis or fully glazed with chocolate, or other foodstuffs sodaing cocoa of heading 1806 (heading 1806); (c) finished edible corncobs and grains (group 20).

Notes

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. This group does not include:

(a) prepared foodstuffs containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16), with the exception of articles filling heading 1902;

(b) dry biscuits or other articles of flour or starch, specially prepared as animal feed (heading 2309); or

(c) medicinal products or other products of Chapter 30.

2. In heading 1901:

(a) the term “cereal” means cereals of cereals of Chapter 11;

(b) the terms “fine flour” and “coarse flour” mean:

(1) fine and coarse grain flour of cereals of Chapter 11; and

(2) flour of fine and coarse grinding and powder of plants of any group other than flour of fine and coarse grinding or powder of dried vegetables (heading 0712), potatoes (heading 1105) or dried legumes (heading 1106).

3. Heading 1904 does not include articles containing more than 6 % by weight of cocoa on a completely fat-free basis or fully glazed with chocolate or other prepared foodstuffs containing cocoa (heading 1806).

4. For the purpose of heading 1904, the expression “other prepared” means articles which have undergone a special culinary treatment different from that specified in the headings or notes of Chapter 10 or 11.

Additional notes

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. The term "sweet dry biscuits" in subheading 1905 31 applies only to products containing not more than 12 % by weight of moisture and not more than 35 % by weight of fat (filling and coating are not taken into account in determining these figures).

2. В подсубпозицию 1905 90 200 0 включаются только сухие и ломкие продукты.