&&The product under review is Crème O-Fluff P/N HF-COF-50. The product is a powdered meringue preparation that consists of: Dried Egg Whites, Sugar, Corn Starch, Sodium Phosphate, Sodium Aluminum Sulfate, Guar and natural flavouring. It is a non-flour prepared mix that, when water is added, can be whipped into a meringue for various baked goods.

&&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 1704.90.90.90. This tariff classification number is incorrect.&&&&Heading 17.04 states that it covers "Sugar confectionery (including white chocolate), not containing cocoa.", and "This heading covers most of the sugar preparations which are marketed in a solid or semi-solid form, generally suitable for immediate consumption and collectively referred to as sweetmeats, confectionery or candies." The product information submitted states that this product is part of a two step process which requires further processing to be suitable for immediate consumption.&&Heading 21.06 states "Food preparations not elsewhere specified or included."&&&&Since the Crème O-Fluff P/N HF-COF-50 is a food preparation that is not provided for by any other heading, it is considered to meet the terms of Heading 21.06.