&&The 'Cream Concentrated - Item # 191-2002-2' is made by separating milk with a fat content of 2.8% to 3.4%. The result of the separated milk is skim milk (devoid of fat) and cream. The cream contains 40 - 45% fat, with the remaining portion being water. The skim milk and cream are then transferred to a pasteurization tank where it is subject to heat treatment in order to kill harmful bacteria and to extend its shelf life. Afterward, the skim milk is blended with the cream and stabilizer to achieve the desired fat content of 30%, as well as to ensure homogeneity and stability of the product. The product then goes through another round of sterilization before it is packaged into 200 gram Tetra Pak containers.

&&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 0402.91.10.00 or 0402.91.20.00. This tariff classification number is incorrect.&&&&According to Note 1 of Chapter 4, "the expression 'milk' means full cream milk or partially or completely skimmed milk". In addition, the Explanatory Notes to Chapter 4 also states that dairy products covered under the chapter can contain small quantities of stabilizer. Based on this information, the 'Cream Concentrated - Item #191-2002-2' can be classified under Chapter 4.&&&&Heading 04.02 of the Customs Tariff covers "milk and dairy cream, concentrated or containing added sugar or other sweetening matter." However, according to the Food and Drug Regulations, the definition of concentrated milk is milk that "has been concentrated to at least one-half of its original volume by the removal of water". In the case of the 'Concentrated Cream - Item #191-2002-2', water is not removed from the product, and therefore, cannot be considered concentrated. Since the product does not contain added sugar or other sweetening matter, it ca not be classified under heading 04.02.&&&&As the product has not been concentrated, it is classified as cream under heading 04.01 by application of GIR 1. At the subheading level, the product is classified under subheading 0401.50 since it's fat content exceeds 10% by application of GIR 1.