&&The goods are "fun eggs" consisting of a plastic egg-shaped shell that houses a toy in one half, and a spoon and a chocolate creamy confectionary in the other half. The goods are made of a plastic shell with two halves that together from an egg. Each half of the plastic egg is individually heat sealed. On top of one of the halves is a plastic spoon stick that is attached to the outer film by a small amount of glue.&&&&One half of the sealed egg contains a small fun toy surprise. The toys range in size and can be little figurines or small pieces that are put together to make a complete toy.&&&&The bottom of the egg has plastic tabs that are used to pull the 2 halves apart to be able to open the egg and access the spoon, the confection and the toy.&&&&The chocolate milk cream confectionery contains crispy cereal like balls and has the following ingredients; sugar, vegetable fat, (cotton, sunflower), skim milk powder, whey powder, cocoa powder, lactose, hazelnut puree, emulsifier (sunflower, lecithin), vanilla flavoring, chocolate corn and rice crispy cereal (corn and rice flour, sugar, milk chocolate, cocoa powder, salt, palm oil, emulsifier (sunflower, lecithin) and flavorings.&&&&The outer eggs, spoons and toys are all made of plastic.

&&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 1806.90.90.13. This tariff classification number is correct.&&&&The product is a good consisting of different components and materials: the milk cream confectionery, and the toy.&&&&General Interpretive Rule 3 (b) requires that composite goods consisting of different materials or made up of different components, shall be classified as if they consisted of the material or component which gives them their essential character.&&The headings under consideration are 18.06 - Food preparations containing cocoa, and 95.03 - Other Toys.&&&&While marketing material for this good puts equal emphasis on the role of both constituent materials, this product is primarily sold by food retailers, or is categorized in the food section by general online retailers. The milk cream confectionery is therefore the constituent materials that gives this good its essential character, as a food preparation containing cocoa.&&&&The confectionery itself is a composite good, composed of the chocolate cream confectionery, with the chocolate crispy cereal preparation. Between the two components, the chocolate cream confectionery provides the essential character of the overall food preparation, in which the crispy cereal preparation is contained.&&&&The Cosby Fun Egg is therefore classified as a Food preparations containing cocoa - Other confectionery under 1806.90.90.13.