&&Penne Pomodoro is a 290g frozen pasta meal consisting of up to 43% durum wheat semolina pasta, 25% water, 25% tomato sauce, 4% onion, 3% salt, 4% carrot, 2% celery, 0.2% basil, 0.2% olive oil, and 0.02% black pepper.

&&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.&&&&A suggested tariff classification number has not been provided in your application for an advance ruling. The tariff classification number as determined is found under the section titled "Decision".&&&&Heading 19.02 includes - pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared. This heading is divided into four subheadings; uncooked pasta (subheading 1902.11 and 1902.19), stuffed pasta(subheading 1902.20) , other (subheading 1902.30), and couscous (subheading 1902.40). Since your product is considered cooked and is not stuffed; it is classified under subheading 1902.30 -Other.&&&&The product contains over 25% by weight of wheat and does not contain any meat, therefore; it meets the terms of either tariff classification number 1902.30.20.00 within access commitment or 1902.30.31.90 over access commitment. The Penne Pomorodo is packed in a 0.29kg food grade plastic film pouch with thermal resistance.