&&The product under review is a Black Bean Stew contains water, black beans, dried beef, bacon, calabrian sausage, sausage, pork loin, garlic, salt, bay leaf, cloves. It comes frozen and is ready for consumption once heated and is packaged in a polypropylene container.

&&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".&&&&Chapter 16 provides for food preparations containing more than 20% by weight of meat. The Black Bean Stew contains a total of 25.89% by weight of meat (10.23% sausage, 5.49% beef and 10.17% pork). Chapter 16 Legal Note (2) states that "In cases where the preparation contains two or more of the products mentioned above, it is classified in the heading of Chapter 16 corresponding to the component or components which predominate by weight." The combination of beef and pork of Heading 16.02 predominates by weight over the sausage of heading 16.01, and therefore is provided for in Heading 16.02 as "Other prepared meat" by application of GIR 1. The same principles apply at the sub-heading level, the pork being the component which predominates by weight over the beef, as "Other swine" of sub-heading 1602.49 by GIR 6. The black bean stew is a "Prepared meal" of provided for in 1602.49.10.20 by Canadian Rule 1, taking into consideration Canada's Food and Drug Regulations which defines #prepackaged meal' as food that requires no preparation other than heating and contains at least one serving of meat and vegetables. Within this frame of reference, the terms "prepackaged meal" and "prepared meal" have equivalent meanings.