&&The goods under review is ACCEL 2000H, Kerry material code 20664183. It is a "concentrated liquid fermentate of celery juice" which can be used to enhance flavour and quality in a variety of applications. This product is an essential component of Maple Leaf Foods prepared meat products as it provides a natural source of nitrites to enhance the flavour and quality. The product is created through the fermentation of celery juice concentrate, where celery is the main ingredient. It is a clear liquid that is packaged in a pail weighing 14.51 kg.

&&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 2106.90.10.50. This tariff classification number is correct.&&&&The concentrated liquid fermentate of celery juice can be considered under heading 20.09 which provides for juices and heading 21.06 which provides for food preparations not elsewhere specified or included.&&&&Heading 20.09 which provides for "Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter" was considered but does not apply since the "ACCEL 2000H Concentrated liquid fermentate of celery juice" product is a fermented product.&&&&Heading 21.06 "Food preparations not elsewhere specified or included" must therefore be considered. The Explanatory Note (B) to heading 21.06 covers preparations consisting of mixtures of chemicals with foodstuffs for the incorporation in food preparations either as ingredients or to improve some of their characteristics, for example quality. The celery juice concentrate meets these terms as it is incorporated into the prepared meats to enhance the flavour and quality.&&&&The preceding subheading does not cover this good, the subheading is 2106.90. This good is covered under tariff item 2106.90.10 as it is a vegetable preparation for use in flavouring.