&&The Fondabee product is a ready-made feed for bees in paste form that is composed of micro-finely crystallised sucrose wrapped in glucose syrup.

&&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 2309.90.99.00. This tariff classification number is correct.&&&&Heading 23.09 provides for goods that are preparations of a kind for use in animal feeding. The Fondabee product meets this term as it has been specially designed for feeding bees during times of low or no honey flow and forming of new colonies. By application of GIR 1, this product is therefore classified under heading 23.09.&&&&At the subheading level, since the product is not intended to feed dogs or cats as specified by the terms of subheading 2309.10, it is classified in residual subheading 2309.90 per application of GIR 1 and 6.&&&&Similarly at the tariff item level by application of Canadian Rule 1, the Fondabee product does not meet the terms of any tariff items and falls to be classified in residual tariff item 2309.90.99 for which there are no statistical breakouts.&&&&Therefore, the product falls to be classified in tariff classification number 2309.90.99.00.