&&Proziel Ten is a powdered food product composed of maltodextrin, whey protein isolate, vitamins and minerals. The good is intended to be mix with water before drinking and is in packaged for retail sale.

&&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 subheading of 2106.90. This tariff classification subheading is correct. The complete 10-digit tariff classification number is explained below.&&&&The product is a food preparation that must be mixed with water before being consumed. Heading 21.06 provides for food preparations not elsewhere specified or included and, since this product cannot be considered to be a medicament, it is classified in heading 21.06. At the subheading level, since the product is not a protein concentrate or a textured protein substance, it falls to be classified under subheading 2106.90.&&&&At the tariff item level, the milk solid content of the product is insufficient to classify in any tariff provisions that precede tariff item 2106.90.99. It is therefore classified in this tariff item in tariff classification number 2106.90.99.92 as Other, Not frozen, in airtight containers.