&&This food product is a frozen, ready-to-eat, oatmeal packaged for retail sale in 200 g microwaveable polypropylene cups. It consists of milk, cream, dried fruit preparation (dried apples, cane sugar, apricot, raisins, prunes, thickeners E1442, pectin and xanthan gum, natural flavour, caramelized sugar), oatmeal, water, sugar, dry skimmed milk, locust bean gum, carrageenan, salt and artificial vanilla flavor.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your request for an Advance Ruling you proposed tariff classification under 1901.90.59.00. This tariff classification number is incorrect. Heading 19.01 covers food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. Since this heading is qualified by “not elsewhere specified or included”, classification in all other headings of the Harmonized System must be considered before being affected to this heading.&&&&Heading 19.04 provides “prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes)”. The milk and water component of the product results in the swelling of the oatmeal flakes and, as a result, the product is considered to meet the terms of heading 19.04. As the goods contain no wheat, barley but contain cane and/or beet sugar ,the goods are classified in tariff classification number 1904.10.90.10.&&