Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, cornflakes); cereals (other than corn (maize)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included

Heading 1904 covers two families of goods: ready-to-eat cereal foods made by swelling or roasting cereal, such as cornflakes and puffed cereals, and cereals in grain or flake form that are pre-cooked or otherwise prepared, such as bulgur wheat. The heading is split by how the cereal was made: 1904.10 for swelled or roasted products, 1904.20 for foods from unroasted flakes or mixtures of unroasted and roasted flakes, 1904.30 for bulgur wheat, and 1904.90 for everything else. Within 1904.10 and 1904.20 the breakouts turn on sugar content, organic certification, airtight packaging and whether apricots, citrus fruits, peaches or pears are present.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.