Customs Review: Granola Bars with Whole Grain Oats Not Classified as Cereals Due to Baking Process Transformation.

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....Classification of imported goods - Granola Bars - mixture of whole grain rolled oats - The alteration of character is a consequence of the baking after mixing which is substantively different from adding to pre-cooked or prepared grain. - It would not be appropriate to fit the imported goods under the category of cereals or prepared food in the absence of coverage by the residuary entry.....