https://www.taxtmi.com/caselaws?id=384500 Imported granola bars were examined under the Customs Tariff classification rules, with the analysis turning on whether the product retained the character of prepared cereals or had become a baked mixed food product. Applying the Harmonized System Explanatory Notes, the text states that Heading 1904 covers prepared cereals and cereal preparations, but the mixing and baking process altered the product's character. On that basis, the goods were said not to fall under Heading 1904 9000, and the importer's claimed classification under Heading 1905 9090 was accepted. en-us Tue, 13 Aug 2019 00:00:00 +0530 Mon, 06 Jan 2020 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384500 Imported granola bars were examined under the Customs Tariff classification rules, with the analysis turning on whether the product retained the character of prepared cereals or had become a baked mixed food product. Applying the Harmonized System Explanatory Notes, the text states that Heading 1904 covers prepared cereals and cereal preparations, but the mixing and baking process altered the product's character. On that basis, the goods were said not to fall under Heading 1904 9000, and the importer's claimed classification under Heading 1905 9090 was accepted. Case-Laws Customs Tue, 13 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384500