&&Proziel CKD is a food preparation that is a composite good. This product is in powdered form to be diluted in water to be used as a nutritional diet. It is designed to provide enteral support and to overcome malnutrition by improving as well as controlling the intake of nutrients.

&&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 in subheading number of 2106.90. This tariff classification subheading is correct. An explanation of the complete 10-digit tariff classification number as determined is provided 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 the product cannot be considered to be a medicament, it is classified in heading 21.06. At the subheading level, since the product is not 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 it any tariff provisions that precede that of 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.