1904.10.00 - Prepared foods obtained by the swelling or roasting of cereals or cereal products

This HTS category, 1904.10.00, specifically covers prepared foodstuffs resulting from the swelling or roasting of cereals or cereal products. This includes well-known items like cornflakes, puffed rice, and other cereals that have undergone a thermal process to alter their grain structure, making them ready for immediate consumption or further preparation. The key characteristic for classification here is the physical transformation through swelling or roasting, yielding a product distinct from its raw cereal form.

Distinguishing this from its sibling categories, 1904.10.00 focuses on products where swelling or roasting is the primary preparation method. For instance, 1904.20 deals with prepared foods derived from unroasted cereal flakes or a mix of unroasted and roasted flakes, indicating a different processing path. Similarly, 1904.30.00.00 is exclusively for bulgur wheat, a specific type of processed wheat.

Within 1904.10.00, further subclassification exists to account for variations in ingredient composition. The subcategories 1904.10.00.40 and 1904.10.00.80 differentiate based on the presence of added cane and/or beet sugar. This distinction is crucial for tariff purposes, as the inclusion of significant amounts of sugar can alter the classification and applicable duties.