The @Splitter annotation is applicable to methods that expect either the Message type or the message payload type, and the return values of the method should be a collection of any type. If the returned values are not actual Message objects, then each of them will be sent as the payload of a message. Those messages will be sent to the output channel as designated for the endpoint on which the @Splitter is defined.

@Splitter
List<LineItem> extractItems(Order order) {
    return order.getItems()
}