&&The good is moonshine spirits (20% ABV) in a 750ml mason jar. Dill pickles are added into the jar and sealed, thus infusing the spirituous substance with their flavour. It is to be used in the making of cocktails and other alcoholic drinks or to sip on its own.

&&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 2208.70.00.00. This tariff classification number is correct.&&&&Because of its composition, the product is considered to be a composite good. Between the flavoured moonshine and the prepared dill pickles, the moonshine is considered to give the product the essential character of a liquor of heading 22.08 by application of General Interpretative Rule (GIR) 3(b). At the subheading level, having determined that the product has been classified at the heading level by application of GIR 3(b), only the flavoured liquor can be considered and it falls to be classified under subheading 2208.70 - Liqueurs and cordials. Since there are no tariff items or statistical suffixes under this subheading, the product is classified under tariff classification number 2208.70.00.00.