Commission Regulation (EC) No 359/2008
Of 18 April 2008 — CELEX 32008R0359
Description of the goods
Food preparation in form of roasted cereal products. Wheat grains are steamed, shelled, chopped and cooled. The product is then pressed into thin strands, folded into lattice shapes and cut into pillow shapes. The product is then roasted. Vitamins and sometimes frosting is applied to the final product. The preparation is marketed as a cereal based breakfast food.
Reasons
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, and the wording of CN codes 1904, 1904 10 and 1904 10 90. The product is obtained by roasting of cereal products. According to the HS Explanatory Notes heading 1904 includes also products obtained from flour or bran (HSEN, heading 1904, (A), first and second paragraph).