&&The Chili Garlic Paste is used as a food ingredient or a dipping sauce for prepared food. The Chili Garlic Paste contains 63% fresh chili, 20% pickled garlic (garlic, salt, acetic acid (e260)), 11.9% salt, 5% sugar and 0.10% potassium sorbate.

&&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 0904.22.00.90. This tariff classification number is incorrect.&&&&Note 1 to Chapter 9 of the Harmonized System states that products "... constituting mixed condiments and mixed seasonings are classified in heading 21.03.". The essential character of the mixture is no longer that of spice or spice mixture contained in the preparation due to the inclusion of pickled garlic. The product described as Chili Garlic paste is therefore classified under heading 21.03.&&&&At the subheading level, this product is classified under subheading 2103.90 since it could not be considered to be tomato ketchup, tomato sauce, mustard or preparation of mustard. The complete tariff classification number is 2103.90.20.00 as the product can be considered to be a mixed condiment.