Steel Cut Oats from Germany

Steel cut oats are oat groats that have been chopped into small pieces with steel blades, retaining a chewy texture when cooked. Oats are listed in the table of chapter note 2, but this product does not meet the sieve specifications of heading 11.03 (at least 95% passing through a 1.25 mm sieve). It is therefore classified as 'otherwise worked' oats under heading 11.04, and since oats are not wheat or barley, it falls under this tariff item.