Classification of maize flakes turns on whether processing creates a ready-to-eat prepared food or only flaked corn.

Maize flakes known as makai poha were held to fall under Heading 11.01 as flaked corn of the milling products chapter, because the product had only undergone semi-heating and rolling and had not advanced to a cooked, ready-to-eat prepared food. Heading 19.04 was confined to cereals or cereal products that have been processed beyond the Chapter 11 stage by swelling or roasting into prepared foods. The contrary view in Favourite Food Products was overruled.

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Issues: Whether maize flakes known as makai poha were classifiable under Heading 19.04 as prepared foods obtained by swelling or roasting of cereals or cereal products, or under Heading 11.01 as flaked corn within the milling products chapter.

Analysis: Chapter 11 covers products of milling industries and, by its notes and the HSN Explanatory Notes, includes flaked corn that has been steam-heated or rolled between heated rollers but has not become a cooked preparation ready for consumption. Chapter 19 covers prepared foods obtained by swelling or roasting of cereals or cereal products, and the explanatory material shows that corn flakes fall there only when processed beyond the stage contemplated by Chapter 11 so as to become ready-to-eat prepared food. On the material before the Court, the product had not gone beyond semi-heating and rolling, and therefore had not reached the stage of a prepared food.

Conclusion: The product was classifiable under Heading 11.01 and not under Heading 19.04; the contrary view in Favourite Food Products was overruled.

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