&&These deep fried wonton strips consist of enriched wheat flour [flour, niacin, reduced iron, thiamine mononitrate (vitamin B1), riboflavin (vitamin B2), folic acid], non-GMO canola oil and salt. They are produced by mixing the previously mentioned ingredients together to form a dough, cutting the dough into strips and deep-frying the strips in canola oil. They can be consumed as a snack or used as a topping for soups or salads.

&&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 1902.30.20.00, which provides for, inter alia, pasta. This tariff classification number is incorrect because based on their composition and manufacturing, the goods at issue are more accurately described by another heading in the Nomenclature.&&&&Heading 19.05 provides for, inter alia, various bakers' wares such as crisp savoury food products. The food products are made from dough based on flour with the addition of flavouring, fried in vegetable oil and ready for consumption. The goods at issue are made from flour based dough, flavoured with salt, which has been fried in canola oil and is ready for consumption. Furthermore, the manufacturer's product specification sheet states that the subject goods can "serve as a great snack or as croutons or crackers for any type of soup or salad topping." These deep fried wonton strips meet the terms of Heading of 19.05 and are classified therein.