&&The item consists of frozen buns with a chicken and vegetable filling that have been partially cooked. The chicken and vegetable mixture is prepared and wrapped in leavened dough and partially cooked in an oven before being frozen and packaged for retail sale.

&&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 1602.32.11.20. This tariff classification number is incorrect.&&&&The product contains more than 20% chicken, meeting the requirement for food preparations to be classified in Chapter 16. However, the item is not considered a "prepared meal". According to paragraph 9 of CBSA D-Memo D10-18-8, prepared meals "consist of at least one milk product, meat (includes fish and poultry), or meat alternative (legumes, seeds, nuts, etc.), and at least one serving of grain products (bread and cereals) or vegetables or fruit. A prepared meal may contain a meal for more than one person and may be presented on a tray such as a TV dinner. A prepared meal may be ready for immediate consumption, such as a chicken pasta salad, may require heating, such as a meat stew containing vegetables, or may require some cooking and/or assembly such as stir-fried or fajita chicken and vegetable kits.". With this definition in mind, the wheat bun does not meet the requirement of containing one serving of each group and therefore is excluded from being classified as a prepared meal.&&&&Consideration must be given to the explanatory note in Chapter 16 which excludes stuffed products of heading 19.02 containing more than 20% meat . This product does not meet the terms of 19.02 as a stuffed pasta as its wrapper is thicker and leavened with baking soda, while pasta is typically unleavened. The item is described a chicken bun and is not similar to a chicken wonton or dumpling which are types of stuffed pasta of 19.02. This product is therefore excluded from heading 19.02.&&The frozen chicken buns meet the terms of heading 16.02 as other prepared meat by GIR 1, and subheading 1602.32 as fowls of the species Gallus domesticus by GIR 6. Because this product is not considered a prepared meal, it meets the terms of Tariff Item 1602.32.92 as a specially defined mixture, other than in cans or glass jars, by Canadian Rule 1.