&&The good at issue is a light amber coloured syrup intended to be used as a sweetener in various food products, drinks, pharmacy, cosmetics and fruit-based preparations. It is obtained from the enzymatic treatment of brown rice, which is filtered and concentrated into a syrup. It has a dextrose equivalent between 58% and 64% and contains glucose, maltose and other carbohydrates. It does not contain fructose and based on the information provided, there is no indication that flavouring or colouring has been added to this product. This good is packaged in a 300 kg HDPE drum or 1,364 kg corrugated tote.

&&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 1702.30.10.00. This tariff classification number is incorrect. Crystalline dextrose is the crystal form of glucose. The good at issue cannot meet the terms of tariff item 1702.30.10 because its dextrose equivalent of between 58% and 64% is less than the 90% dextrose equivalent required by this tariff item.&&&&Heading 17.02 provides for, among other goods, sugar syrups not containing added flavouring or colouring matter. By application of GIR 1, the good at issue meets these terms as it is a sugar syrup and contains no added flavouring or colouring matter. At the subheading level, as it is a glucose syrup, not containing any fructose, the good at issue meets the terms of subheading 1702.30 by application of GIR 1. At the tariff item level, since it cannot be classified in tariff item 1702.30.10 for the reasons explained above, the Organic Brown Rice Syrup falls to be classified under residual tariff item 1702.30.90 by application of Canadian Rule 1. Lastly, at the statistical suffix level, the product is classified using tariff classification number 1702.30.90.10, as it is a glucose syrup.