&&The goods under review is a spray dried whole egg product containing a denaturing agent. It is an ingredient for pet food manufacturing designed for animal consumption, however not fit for human consumption.

&&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 0408.91.10.00. This tariff classification number is incorrect&&&&Heading 04.08 specifically provides for bird's eggs not in shells. Based on the composition of the product under review, it is considered to meet the terms of heading 04.08 by application of GIR 1. Since the product under review is made by spray-drying whole eggs, classification at the subheading level is provided under subheading 0408.91 as Other - - Dried, also by application of GIR 1.&&&&By application of Canadian Rule 1, at the tariff item level, the product meets the terms of tariff item 0408.91.20.00 over access commitment and 0408.91.10.00 within access commitment.&&&&Consideration was given to heading 23.09 which covers preparations of a kind used in animal feeding, however, this product is a not a preparation containing eggs rather it is eggs and classification in this heading would be inappropriate.