CBSA Reasoning
&&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 1904.20.50.90. This tariff classification number is incorrect.&&&&Heading 19.04 covers "Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included."&&&&The product in issue is not a "Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes)" nor is it a cereal in grain form or in the form of flakes or other worked grains, pre-cooked or otherwise prepared. It also does not meet the terms of the Explanatory Notes to heading 19.04 as a prepared food obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereal, generally put up as breakfast food and of the Müsli type. Instead, it is a product prepared from a dough.&&&&Heading 19.05 accounts for "Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products", and as per the Explanatory Notes to that heading, it covers goods that are made from a dough.&&&&In your request, you stated that "These bars are baked but do not contain flours or leavens thus are not considered baker's ware." As per the information provided, instead of flour, rolled oats are used. Neither the Explanatory Notes nor the terms of heading 19.05 preclude the use of a dough not containing flour.&&&&Like the goods subject to appeal AP-97-013, the product at hand is more in the nature of a biscuit of heading 19.05 than a cereal product of 19.04. As per Explanatory Note (A)(8) to heading 19.05, biscuits are "usually" made from flour, which makes it clear it is not a mandatory requirement. It is also said that biscuits are baked and are generally put up in closed packages. The goods in issue can be said to be other "biscuits."&&&&For all of the above reasons, the SKU# 7346000 NV CRNCHY GRAN BARS APPLE CRISP 5CT CDA is classified under 1905.90.49.90,Other biscuits, Other, Other, by way of GIR 1, 6 and Canadian Rule 1.
