&&The product is dry grated parmesan cheese made of pasteurized part-skim milk, cheese cultures, salt and enzymes. It also contain cellulose as additive to prevent caking and is packaged in 50 lbs bags.

&&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 0406.20.91.00. This tariff classification number is incorrect.&&&&The Explanatory Notes (EN) to heading 04.06 state that it covers parmesan and grated cheese. In addition, the ENs to Chapter 4 do not exclude the use of anticaking agents for most dairy products in the form of powder or granules. By application of GIR 1, the product is classified under heading 04.06, subheading 0406.20 by application of GIRs 1 and 6.&&&&At the tariff item level, by application of Canadian rule 1, the product is classified as parmesan and is classified under tariff item 0406.20.92, over access commitment, when not imported with a special permit and under tariff item 0406.20.91, within access commitment, when imported under the authority of a special permit.