&&The goods under review is "Ravioli with Leek Sauce" The packaging for these goods is labelled in Portuguese "Ravioli ao molho de alho-poro" which translates to "Ravioli with Leek sauce". It is frozen ravioli pasta stuffed with buffalo mozzarella and is accompanied by a leek sauce made of milk, butter, leek and parmesan cheese. The goods are in a 400g package, made of a food grade plastic film pouch with thermal resistance.

&&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".&&&&These goods fall under Chapter 19 "Preparations of cereals, flour, starch or milk; pastrycooks' products", specifically heading 19.02 which covers stuffed pasta. Based on Explanatory Notes to heading 19.02, these goods meet the terms for this heading. The goods are frozen pasta in the form of ravioli stuffed with cheese. Cooking serves to soften the pasta without changing its basic original form. The goods are also named in the heading in the Customs Tariff.