| Tariff Classification |
| section 02 | Vegetable products |
| chapter 11 | Products of the milling industry; malt; starches; inulin; wheat gluten |
| 11.04 | Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 10.06; germ of cereals, whole, rolled, flaked or ground: |
| －Rolled or flaked grains: |
| 1104.12 | －－Of oats |
|