&&The goods are “Primal Frozen Raw Goat Milk” in the following flavours: Original, Pumpkin Spice, Cranberry Blast, Blueberry Pom Burst, and Green Goddess. They are packaged for retail sale in re-sealable plastic bottles, the label includes a warning “not for human consumption”. The main ingredients for all products are unpasteurized goat milk, dried fermentation products, inulin, and organic turmeric, ginger and cinnamon. The flavoured products contain additional fruit or vegetable matter.

&&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 2309.90.39.90. This tariff classification number is incorrect.&&&&These goods meet the terms of heading 23.09 by GIR 1, as a preparation of a kind use in animal feeding. Subheading 2309.10 provides for “Dog or cat food, put up for retail sale”. Explanatory Notes to heading 23.09 explain the heading covers feeding stuffs designed to provide the animal with a balanced daily diet (complete feed), or to achieve a suitable daily diet by supplementing (supplemental feed). The term "dog or cat food" does not further distinguish between complete or supplemental feed, and therefore covers both types of preparations. The goods are packaged for retail sale and are intended for the feeding of dogs and cats. As such, the goods meet the terms of subheading 2309.10 by GIR 6.&&&&As there is no Tariff Item level, this product is therefore classified in 2309.10.00.99 by GIRs 1, 6 and Canadian Rule 1.