19042010

HS code 19042010 (Chapter 19 "Preparations of cereals, flour"; Heading 1904 "PREPARED FOODS OBTAINED BY THE SWELLING OR ROASTING OF CEREALS OR CEREAL PRODUCTS (FOR EXAMPLE, CORN FLAKES); CEREALS [OTHER THAN MAIZE (CORN) ] IN GRAIN FORM OR IN THE FORM OF FLAKES OR OTHER WORKED GRAINS (EXCEPT FLOUR, GROATS AND MEAL), PRE-COOKED OR OTHERWISE PREPARED, NOT ELSEWHERE SPECIFIED OR INCLUDED"; Subheading 190420 "Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals") under the Vietnam tariff schedule classifies "- - Prepared foods obtained from unroasted cereal flakes". Vietnam customs apply MFN rate of 52.5, Preferential rate 35. Statutory unit of measure: kg. 22 free trade agreement preferential rates are available for this code.