&&The product is a clear and viscous aqueous preparation of disodium cocoyl glutamate and coco fatty acids. It is sold as a surfactant and used in Canada in the making of skin care products.

&&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 3402.90.91.00. This tariff classification number is incorrect.&&&&Organic surface active agents are generally covered under Heading 34.02. Based on the analysis of the product, it meets the requirements to Legal Note 3 to Chapter 34 and is considered as "other anionic organic surface-active agents, whether or not put up for retail sale" of subheading 3402.39.