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Heading 1004 : Oats.
There are two main kinds of oats : grey (or black) oats and white (or yellow) oats.
This heading covers grains with their husks as well as those which in their natural state have no husk or hull, provided they have not undergone any process other than threshing or winnowing.
The heading also covers oats from which the glume tips may have been removed during normal processing or handling (threshing, transportation, reloading, etc.).Subheading Explanatory Note. Subheading 1004.10
For the purposes of subheading 1004.10, the term "seed" covers only oats regarded by the competent national authorities as being for sowing.
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