# Commission Regulation (EC) No 359/2008 of 18 April 2008 concerning the classification of certain goods in the Combined Nomenclature, Annex

Extent: E+W+S+N.I.

Description of the goods
Classification(CN code)
Reasons
(1)
(2)
(3)
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.
1904 10 90
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).

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Source: https://www.legislation.gov.uk/eur/2008/359/annex (the official version)
Page: https://openlegislation.uk/eu-regulation-2008-359/annex
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.