&&According to the information provided, the product is a thick yellow paste and contains 99,8% dairy fat derived from butter and cream. It is presented as anhydrous milkfat / clarified butter and is imported in bulk in 25kg packages.

&&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 3504.00.11.10. This tariff classification number is incorrect.&&&&Dairy products are mainly covered under Chapter 4. The product cannot be considered as butter of 0405.10 as the maximum milkfat content allowed is 95% according to Legal Note 3a. However Heading 04.05 also covers "other fats and oils derived from milk". According to the Explanatory Note C) to Heading 04.05: "This group covers fats and oils derived from milk (e.g., milkfat, butterfat and butteroil). Butteroil is the product obtained by extracting the water and non-fat content from butter or cream. This group further includes dehydrated butter and ghee []." This description covers the product under analysis. Also to note, there are no exclusions related to the maximum milkfat content applying to "other fats and oils derived from milk" of Heading 0405.90.