Quaker Oat correctly classifiable under 1104.1200

KARACHI: The Customs Classification Committee has found that Quaker Oat is classifiable under PCT Heading 1104.1200.

MCC Port Qasim forwarded a reference of classification of Quaker Oat imported by M/s Overseas Business Corporation declared under HS Code 1004.9000. The Collectorate classified the goods under HS Code 1904.1090.

Imported contended that in order to apply HS Code 1904.1090 it is important that the goods should be a prepared food which have been made crisp by swelling and roasting and easy to eat with or without milk.

Further the said goods may have been added with salt, sugar, molasses, malt extract fruit or cocoa. Whereas, the instant consignment i.e. Quacker white Oats (quick cooking) is original rolled Oats. Neither has it been made crisp by swelling and roasting nor has any flavor been added and one cannot eat it unless it is cooked. As it has only been worked / treated i.e. rolled to make it into flakes, hence; outside the ambit of HS Code 1904.1090.

Collectorate is of the view that Quick Cooking Oats are instant cooking breakfast meal. The test report has confirmed that the oats were first ‘Steamed’ and then rolled’ and ‘Steaming’ is a method of cooking using steam which is an additional process and has not been specified in the processes required for classification under Chapter 11  i.e. hulled. rolled, flaked, pearled, sliced or kibbled, hence; goods are classifiable under HS Code 19.04.

The importer approached the court and Court referred the matter to Classification Committee for determination of the classification as per law.

Additional collector Haris Ansari Chairman of the Classification Committee after deliberations held that Quaker Oat is classifiable through application of GIR-I under PCT Heading 1104.1200.

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