Article 1
The goods described in column 1 of the table set out in the Annex shall be classified within the Combined Nomenclature under the CN codes indicated in column 2 of that table.
Commission Regulation (EC) No 359/2008 of 18 April 2008 concerning the classification of certain goods in the Combined Nomenclature
Commission Regulation (EC) No 359/2008 of 18 April 2008 concerning the classification of certain goods in the Combined Nomenclature
Data as of 2026-07-04 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗
Article 2
Binding tariff information issued by the customs authorities of Member States, which is not in accordance with this Regulation, can continue to be invoked for a period of three months under Article 12(6) of Regulation (EEC) No 2913/92.
Article 3
This Regulation shall enter into force on the 20th day following that of its publication in the Official Journal of the European Union .
Supplementary provisions
ANNEXSupplementary provisions
ANNEX Description of the goods Classification (CN code) Reasons (1) (2) (3) Food preparation in form of roasted cereal products. Wheat grains are steamed, shelled, chopped and cooled. The product is then pressed into thin strands, folded into lattice shapes and cut into pillow shapes. The product is then roasted. Vitamins and sometimes frosting is applied to the final product. The preparation is marketed as a cereal based breakfast food. 1904 10 90 Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, and the wording of CN codes 1904 , 1904 10 and 1904 10 90 . The product is obtained by roasting of cereal products. According to the HS Explanatory Notes heading 1904 includes also products obtained from flour or bran (HSEN, heading 1904 , (A), first and second paragraph).
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