1104.12.00.00 - Of oats

This HTS category, 1104.12.00.00, specifically covers rolled or flaked grains that are derived from oats. This includes oats that have undergone mechanical processing such as rolling, flaking, or kibbling, transforming the whole grain into a different physical form for various culinary or industrial uses. The key defining characteristic is the origin of the grain as oats and the specific preparation method of being rolled or flaked.

Distinguishing this category from its sibling, 1104.19 ("Of other cereals"), is straightforward: this subheading is exclusively for oats, while the sibling encompasses rolled or flaked grains from any cereal other than oats. Therefore, if the product is rolled or flaked barley, wheat, maize, or any other grain, it would fall under 1104.19.

As this is a leaf node, there are no further subcategories. Classification under 1104.12.00.00 is final once the product is identified as rolled or flaked oats. Practical classification relies on confirming the botanical origin of the grain and observing the physical transformation into a rolled or flaked state, adhering strictly to the definition of these preparations as outlined in the Chapter 11 notes.