&&The goods are described as frozen cheesecake dessert bars. These frozen cheesecake dessert bars are wrapped in a foil wrapper. The image of the frozen cheesecake dessert bars provided by the importer shows a layer of chocolate coating the cheesecake filling from all sides. The cheesecake filling contains poppy seeds. Each of the frozen cheesecake dessert bars weigh 45 grams.&&&&The frozen cheesecake dessert bars contain the following ingredients in the same order as listed: curd (milk, lactobacillales), sugar, cocoa glaze topping (vegetable oil (palm oil), sugar, refined fat cocoa powder, whey powder, emulsifier (soy lecithin), vanilla flavoring), butter (from milk), poppy seeds, potato starch, flavoring, may contain wheat, hazelnuts and other nuts.

&&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 1901.90.90.00. This tariff classification number is incorrect.&&&&As stated in the Explanatory Note (III) to Heading 19.01, ice cream and other edible ice based on milk constituents are excluded from Heading 19.01.&&&&The cheesecake dessert bars are a frozen dessert that is dipped in chocolate, therefore, they meet the terms of Heading 21.05 “Ice Cream and other edible ice, whether or not containing cocoa”, as per GIR 1.&&&&There is no subdivision at the Subheading level.&&&&The Memorandum D10-18-1, articles 33 and 34, defines what can be considered "Flavoured ice and ice sherbets "of tariff item 2105.00.10. According to the information provided, the cheesecake dessert bars do not meet the terms of this Tariff Item. As such, they are classified under Tariff Item 2105.00.92, for Other, Over access commitment, as per Canadian Rule 1.&&&&By following the Tariff Rate Quotas requirement under Memorandum D10-18-2, they could also meet the tariff Item 2105.00.91 for Other, Within access commitment, as per Canadian Rule 1.