&&The product is 4 frozen shredded steak burritos. The burritos consist of 50-60% wheat tortilla, 10-20% beef mixture, 5-15% barbecue sauce, 1-10% each of vinegar, potato starch, and spices, and 1-5% salt.

&&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 is for products that contain more than 20% by weight of meat. The meat content of the burritos is stated to be 10-20%. For this reason, the product cannot be classified under a provision of Chapter 16 as per Chapter Note 2 to that Chapter.&&&&There are no other headings that provide for this product by GIR 1. GIR 3 (b) states that goods consisting of different materials which cannot be classified by using any of the preceding GIRs, shall be classified as if they consisted of the material or component which gives them their essential character. In this case, it is the wheat tortilla that gives the Burrito it's essential character since 50-60% of the Burrito is comprised of the wheat tortilla. A wheat tortilla is considered to be a soft, unleavened flatbread made from ground wheat flour.&&&&Heading 19.05 provides for bread, pastry, cakes, biscuits and other bakers' ware. At the subheading level, as none of the subheadings preceding 1905.90 - Other, describe a soft unleavened flatbread, the tortilla falls to be classified under subheading 1905.90.&&&&Tariff item 1905.90.31 within access commitment, and 1905.90.33 over access commitment provide for other bread containing 25% or more by weight of wheat, in packages of a weight not exceeding 11.34kg.