&&The product is a palmitic acid (C16:0) derived from 100% vegetable fats. It is to be used as a supplement for dairy cattle. It is said to boost milk fat and milk yield by increasing dairy cattle diets density.&&&&It is a white solid in prill form (at 30 degrees Celsius) made out of a minimum of 98% C16:0 Palmitic acid, 1% maximum of C14:0 Myristic Acid, 1% maximum of C18:0 Stearic Acid and less than 1% total of other fatty acids (Lauric, Pentadecanoic, Palmitoleic, Heptadecanoic and Linoleic Acids).

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System and the Canadian Rules set out in the schedule. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS).&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your application for an advance ruling, you suggested tariff classification number 2915.70.10. This tariff classification number is incorrect, as it does not exist in the Canadian Customs Tariff.&&&&Chapter 29 accounts for Organic chemicals and heading 29.15 specifically for Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives, from which Palmitic Acid is accounted for under sub-heading 2915.70, Palmitic acid, stearic acid, their salts and esters.&&&&Accordingly, based on its relative percentage of Palmitic Acid (C16:0) and as it is specifically named under sub-heading 2915.70, the product Palmitic Acid is classified under 2915.70.00.00 as Palmitic acid, stearic acid, their salts and esters, by way of GIR 1 and 6.