1104 - Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground:

Heading 1104 encompasses cereal grains that have undergone specific processing beyond simple milling. This includes treatments like hulling, rolling, flaking, pearling, slicing, and kibbling. The key differentiator for this heading is that the processed grains are not rice, which is classified under heading 1006, nor are they simple flour or meal. This category also includes the germ of cereals in various forms, such as whole, rolled, flaked, or ground.

Unlike sibling categories in Section II that deal with live animals (Chapter 01) or other raw agricultural products, heading 1104 focuses specifically on *worked* cereal grains and their germ. The processing methods applied are what distinguish these products from their unprocessed counterparts or from malt and starches covered in other chapters. This processing often alters the physical form and facilitates easier digestion or further use in food production.

The subcategories within heading 1104 further refine the classification based on the specific form of the worked grain. "Rolled or flaked grains" specifically captures products that have been flattened or reduced into flakes. The "Other worked grains" category is a broader catch-all for grains processed in ways such as being hulled (outer layer removed), pearled (polished to remove bran and germ), sliced, or kibbled (broken into small pieces). Finally, "Germ of cereals, whole, rolled, flaked or ground" isolates the valuable germ component of cereals, regardless of its processing state.