1904.20 - Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals:

This HTS category, 1904.20, encompasses prepared foodstuffs derived from cereal flakes. Specifically, it covers products made from *unroasted* cereal flakes, or a combination of unroasted and *roasted* cereal flakes, as well as swelled cereals. This means the primary processing involves flaking the cereal grains, with a significant portion of these flakes remaining unroasted. The prepared nature signifies further processing beyond simply flaking, such as mixture or combination with other ingredients to create a ready-to-consume food item.

Distinct from its sibling category 1904.10, which focuses on foods prepared by swelling or roasting cereals (like cornflakes), 1904.20's emphasis is on the base ingredient being unroasted flakes. Category 1904.30 specifically classifies bulgur wheat, a distinct product of cracked wheat, while 1904.90.01 covers other miscellaneous prepared cereals not fitting elsewhere. Therefore, 1904.20 occupies a specific niche for cereal-flake-based preparations where the unroasted state of a substantial portion of the flakes is a key differentiator.

The subcategories within 1904.20 further refine classification based on packaging and specific fruit content. 1904.20.10.00 applies to products packaged in airtight containers and importantly, must not contain apricots, citrus fruits, peaches, or pears. If these fruit exclusions are not met, or if the product is not in an airtight container, it falls under the broader residual category of 1904.20.90.00, "Other," for prepared foods obtained from unroasted cereal flakes or mixtures thereof with roasted cereal flakes or swelled cereals.