&&Sensa Cools is a lime flavoured powder used to make beverages for human consumption. Sensa Cools contains plant extracts, sweeteners, preserving agents, and Vitamin C. The active ingredients include 300mg of citrus aurantifolia (lime) extract, 216mg of imperata cylindrica rhizome (cogon grass) extract, and 90mg of Vitamin C. This product is sold in boxes of four (4), ten (10), or sixteen (16) sachets, weighing six (6) grams per sachet.

&&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 2106.90.01.08. This tariff classification number is incorrect.&&&&Sensa Cools is a beverage powder intended to be mixed with 240ml of water before consumption. While it contains large quantities of sugars, this only describes a portion of the product and cannot be classified in a heading of Chapter&&17. While it is claimed that this products may help alleviate certain physical ailments, is excluded from Chapter 30 as per Chapter Note 1(a).&&&&Consequently, this product is a food preparation not elsewhere specified or included under heading 21.06 by application of GIR 1. Sensa Cools is not used to further manufacture any products and is therefore excluded from tariff item 2106.90.97 and therefore classified under tariff item 2106.90.99.10.