&&According to the information presented, the product is a whole milk powder to which an emulsifier, soy lecithin, has been added. It contains a minimum solid fat content of 28%. The milk powder is retailed in metal cans of various sizes (400 g, 900 g and others).

&&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 the tariff classification numbers 0402.21.11.00 (within access commitment) or 0402.21.12.00 (over access commitment).&&These tariff classification numbers are correct.&&&&Chapter 4 covers milk and dairy products. The General Explanatory Note to this chapter states that “products in the form of powder or granules may contain anticaking agents.” Since the product is not covered by any exclusionary notes, it is recognized as a concentrated milk, in powder, of Heading 04.02.