&&The products are individual servings of long sweet biscuit sticks that have been coated in two different flavors of cream; chocolate and strawberry. The product is packaged in 40g box that has two separately sealed pouches inside that have separate distinctive flavors. There are approximately 10 sticks in each sealed package weighing 20g each.&&&&Biscuit Stix ingredients: Wheat flour and wheat starch, sugar, palm oil, fructose syrup, salt, raising agents (ammonium carbonate E503), (sodium carbonate E500i, sodium dihydrogen phosphate E399i) thickening agents (Acacia gum E414) Emulsifiers (sunflower lecithin E322i), preservatives ) sodium metabisulfite E223.&&&&Milk chocolate coating:&&Sugar, cocoa butter, palm oil, whey powder and skimmed milk powder and whole milk powder (contain lactose) cocoa powder. Cocoa mass, emulsifiers (soy lecithin E322i), flavorings (vanillin).&&&&Strawberry Cream Coating:&&Sugar, palm oil, whey powder and skimmed milk powder (contain lactose) cocoa butter, emulsifiers (soy lecithin E322i), flavorings (vanillin, strawberry), natural colors (beetroot red E162).

&&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 correct.&&&&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.&&&&The goods in question are sweet wheat flour biscuits that are dipped in milk chocolate or strawberry cream. According to the lab analyses, the goods contain over 25% wheat and less than 12% water content by weight.&&&&Sweet biscuits containing flour are provided for under heading 1905 under "sweet biscuits and other bakers wares." The goods are made up of two different components, the chocolate and strawberry coatings and the biscuits. As the coatings do not deprive the biscuits of the character of biscuits, the product is classified under heading 19.05 by application of GIR 2(b). Sweet biscuits are specifically named under subheading 1905.31. As no other tariff items provide for the goods, they are classified under classification number 1905.31.91.00.