1904 - Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, cornflakes); cereals (other than corn (maize)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included:

This HTS category, 1904, encompasses a diverse range of prepared cereal-based foodstuffs, primarily characterized by processing methods that involve swelling, puffing, or roasting. Key examples include common breakfast cereals like cornflakes and puffed rice. It also includes cereals, other than corn, that have been processed beyond simple milling into grain form, flakes, or other worked grains, provided they are pre-cooked or otherwise prepared and not elsewhere specified. This preparation often alters the texture and digestibility of the grain, making it ready for immediate consumption or minimal additional preparation.

Distinguishing this category from its siblings within Section IV, which covers prepared foodstuffs, is crucial. While other chapters within Section IV might deal with processed fruits, vegetables, or animal products, Chapter 19 specifically focuses on preparations derived from cereals, flour, starch, or milk. Category 1904 differentiates itself from other cereal preparations within Chapter 19 by its emphasis on the physical transformation of the grain through swelling or roasting, rather than through baking (covered elsewhere), or as simple flours, groats, or meal.

The subcategories under 1904 further refine the classification based on the specific processing method and ingredient composition. 1904.10.00 specifically addresses those prepared foods created solely through swelling or roasting of cereal products. 1904.20 covers prepared foods derived from unroasted cereal flakes or mixtures thereof, highlighting a different processing pathway. 1904.30.00.00 is dedicated to a specific product, bulgur wheat, a parboiled, dried, and cracked wheat. Finally, 1904.90.01 serves as a residual category for other prepared cereal foods that do not fit into the more specific subheadings, ensuring comprehensive coverage.