1104.22.00.00 - Of oats

This category, HTS Code 1104.22.00.00, specifically covers other worked grains of oats. "Worked" in this context refers to oats that have undergone processes such as hulling, rolling, flaking, pearling, slicing, or kibbling, transforming the whole grain into a more processed form for consumption or further manufacturing. This excludes oats that are simply cleaned or milled into flour, as those fall under different HTS headings.

It is crucial to distinguish this classification from its sibling categories. HTS Code 1104.23.00.00 pertains exclusively to other worked grains derived from corn (maize), while the broader 1104.29 category encompasses other worked grains from any cereal *other than* oats or corn. Therefore, the key distinguishing factor is the specific cereal grain used as the raw material for the working process.

As this is a leaf node within the HTS structure, there are no further subcategories. Classification under 1104.22.00.00 is therefore solely determined by whether the processed grain is, in fact, derived from oats and has undergone one of the specified working processes. Examples of goods that would fall here include rolled oats, flaked oats, steel-cut oats, or pearled oats, provided they are not specifically classified elsewhere by virtue of their form or intended use.