&&The Petcurean Gravy is a light brown, free flowing powder imported in 20 kg plastic bags. It consists of tapioca starch, guar gum, natural flavor (hydrolyzed chicken protein), vegetable color (brown carrot), bacteria and enzymes (probiotics) and chicken broth. It is used to add flavour to pet foods for cats and dogs. It can be applied topically to dry pet food kibble. Water is added to the final product to reconstitute the food into a chunks and gravy style meal.

&&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 2309.90.91.00. This tariff classification number is correct.&&&&Heading 23.09 provides for "preparations of a kind used in animal feeding." The Explanatory Notes to Heading 23.09 indicate that the heading covers prepared animal feeding stuffs consisting of a mixture of several nutrients designed for use in making complete or supplementary feeds. The Petcurean Gravy product is a mixture of nutrients used to add flavour, and deliver probiotics, through cat and dog kibble. For these reasons, it meets the terms of Tariff Item 2309.90.91.