&&The goods under review is "bread ball with cheese" originating from Brazil. The packaging for these goods is labelled in Portuguese "pãorecheado com requeijão" which translates to "bread stuffed with cottage cheese". The goods are imported in a set of 12 frozen dough balls, packaged in a polystyrene tray (Styrofoam)sealed with a double layer polypropylene (PP) film, weighing 300 grams. The goods are pre-cooked, and require additional heating prior to consumption. The predominant ingredients are enriched wheat flour, water, margarine and cheese. Additional ingredients include sugar, salt, baker's yeast, bread improver and calcium propionate. The intent is to sell these goods to grocery retail stores.

&&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 (SH).&&&&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.&&&&As the predominant ingredient is wheat flour, consideration is taken under Chapter 19 "Preparations of cereals, flour, starch or milk; pastrycooks' products". Legal Note 2 includes these goods.&&&&The goods under review are pre-cooked, frozen, savory bread balls with cheese, where the predominant ingredients are wheat flour, water, margarine and cheese, and also includes a bread improver. They are considered as bakers' wares of heading 19.05. EN 19.05 (A) includes ingredients flour, cheese, bakery "improvers" for dough based products, as well as pre-cooked dough. As the preceding subheadings do not cover the goods, the subheading is 1905.90, as other bread.&&&&Based on the information received, these goods are made of 49.4% wheat flour and are considered as other bread containing 25% or more by weight of wheat, in packages of a weight not exceeding 11.34 kg each.