Prepared Cereals in Grain Form, Not Elsewhere Specified (Excluding Corn)

190490 covers pre-cooked or otherwise prepared cereals in grain form other than corn and bulgur wheat — so products based on rice, oats, barley, rye, quinoa, or sorghum in grain form can fall here. Corn-based grain preparations have their own classification elsewhere in Chapter 19, and bulgur wheat is specifically carved out to 190430. The 'grain form' requirement also excludes flaked or puffed products, which belong under 190410 or 190420.

CBP expects the commercial invoice and packing list to clearly state the temperature condition of the goods — frozen products must be declared and transported under refrigerated conditions consistent with their frozen status. If a product arrives at ambient temperature but was declared frozen, or vice versa, CBP may reclassify between 1904900120 and 1904900140, potentially affecting the applicable duty rate.