&&The Nickelodeon Dip N Go product is presented in an individual serving container that has been split into two compartments. One side contains multiple mini sweet breadsticks and the other, a hazelnut cocoa cream. This separation allows the breadsticks to stay crispy and allows the consumer to dip the breadstick into the hazelnut cocoa cream before consuming. The top has been sealed closed by a thin foil sheet.&&&&The ingredients are as follows:&&&&Hazelnut cocoa cream (70.9%): Sugar, lactose, non-hydrogenated vegetable oils (palm oil, sunflower oil), emulsifiers (soy lecithin E322i), skimmed milk powder, whey powder, hazelnut, cocoa powder, natural identical flavorings (hazelnut, vanillin).&&&&Breadsticks (29.1%): Sugar, salt, wheat flour, baker's yeast, non-hydrogenated vegetable oils (palm oil) emulsifiers (soy lecithin E322i).

&&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 1905.31.91.00. This tariff classification number is incorrect.&&&&This product contains two different products that can be classified under two different headings (18.06 and 19.05). The hazelnut cream, 70.9% of the product, is classified under heading 18.06, and the breadsticks, 29.1% of the product, are classified under heading 19.05.&&&&As per the notes to the General Interpretive Rules under GIR #3 (b), it states: "When by application of Rule 3(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:&&&&(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up insets for retail sale, which cannot be classified by reference to rule 3 (a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable."&&&&In this case, the product's essential character would be the "hazelnut cocoa cream". The cream's weight and the compositional value of the cream far exceeds that of the breadsticks. Also, functional purpose of the cream it to provide the product with the flavour of hazelnut and cocoa to the breadsticks who's flavour profile is more neutral. For these reasons, it is considered that the hazelnut cocoa cream provides the product its essential character under heading 18.06.&&&&At the subheading level, as the text of no other preceding subheading provides for for the hazelnut cocoa cream, it fall to be classified under subheading 1806.90. The same applies at the tariff item level and the full tariff classification number for this product is 1806.90.90.19.