&&The good at issue is organic coconut milk composed of coconut extract and RO (reverse osmosis) water. It can be used for cooking and cosmetics. This good is imported in a commercially sterilized, hermetically sealed container (400 ml or 2.9 L).

&&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 2008.19.90.90. This tariff classification number is incorrect.&&&&Although, heading 20.08 provides for “fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included”, the Canadian International Trade Tribunal (Tribunal) determined in AP-2020-025, Thai Indochine Trading Inc., that the various brands of coconut milk and coconut cream in that appeal were classified under subheading 2106.90, as other food preparations not elsewhere specified or included.&&&&Based on the Tribunal’s determination, and by application of GIRs 1 and 6, and Canadian Rule 1, the organic coconut milk is classified in 2106.90.99.92, which provides for food preparations not elsewhere specified or included, not frozen, in airtight containers.