&&The Traditional Garlic and Cheese Baguettes 400g (raw dough) are for human consumption. They are a frozen raw dough shaped in the form of baguettes ready to be cooked. The baguettes main ingredient is 49.552 % enriched wheat flour, with the remaining ingredients being water, margarine, cheese, soy oil, garlic, sugar, salt, baker's yeast, bread improver, parsley, dehydrated green onion and calcium propionate.

&&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.&&&&A suggested tariff classification number has not been provided in your application for an advance ruling. The tariff classification number as determined is found under the section titled "Decision".&&&&The Traditional Garlic and Cheese Baguettes 400g (raw dough) are composed of frozen raw dough that are shaped into baguettes and packaged for sale. As the Traditional Garlic and Cheese Baguettes 400g (raw dough) are not cooked they meet the terms of heading 19.01, "Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included".&&&&The Traditional Garlic and Cheese Baguettes 400g (raw dough) meets the terms of sub-heading 1901.20, "Mixes and doughs for the preparation of bakers' wares of heading 19.05". The Traditional Garlic and Cheese Baguettes 400g (raw dough) contains 49.552% enriched wheat flour and will therefore be classified under 1901.20.13 within access commitment or 1901.20.14 over access commitment.