&&Product Number 49217 is a powder with a milk cheese flavour and is imported in bulk 50 lb bags. This product is an ingredient designed for use in seasoning mixtures. It is described it as a "mild cheddar cheese with a slightly salty, buttery and sweet finish".&&&&Based on importer information provided, the product is composed of 45-60% cheddar cheese, 14-22% whey, 12-20% buttermilk, 10-18% natural flavor (vegetable oil, annatto), 2-7% salt, less than 2% disodium phosphate and less than 2% silicon dioxide added as an anti-caking agent which is spray dried into powder.

&&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 0406.20.11.00. This tariff classification number is incorrect.&&&&Heading 04.06 provides for "cheese and curd". Canada Border Services Agency (CBSA) Memorandum D10-18-7 (2020) Importation Of Certain Dairy Products And The Import Control List, paragraph, 27 states:&&&&"The Explanatory Notes to 04.06 provide that cheese products may have added ingredients but not in amounts that change the basic nature of the product. The presence of meat, fish, crustaceans, herbs, spices, vegetables, fruit, nuts, vitamins, skimmed milk powder, etc., does not affect classification provided that the goods retain the character of cheese."&&&&Since Product 49217 contains 10-18% "Natural Flavor" composed of vegetable oil annatto, it is excluded from heading 04.06 as the product no longer has the character of cheese of this heading.&&&&Heading 21.06 covers "Food preparations not elsewhere specified or included". As the product is not provided for by any other heading, it is covered by heading 21.06. At the subheading level, Product 49217 is classified in subheading 2106.90 since it cannot be classified in subheading 2106.10 as it is not a protein concentrate or a textured protein substance.&&&&At the tariff classification number level, the goods contain more than 50% dairy content and are as a result classified in tariff classification number 2106.90.94.00 over access commitment or 2106.90.93.00 within access commitment.