&&The “Royal Care Nutri Pollen” is a ready-to-use complementary feed product for honey bees. The product’s composition includes: beefondant (+/-85%, the beefondant includes +/-83% sucrose and +/-17% glucose; the sucrose is derived from doubly refined and ground beetroot), water (+/-10%), and all-flower pollen (+/-5%). The added pollen provides proteins, vitamins, lipids, amino acids, minerals, and micro-nutrients, which are essential for bee metabolism.

&&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 the application for the advance ruling, you suggested tariff classification number 2309.90.99.00. This tariff classification number is correct.&&&&Consideration was first given to Heading 17.02 which provides for other sugars in solid form. Although the product is primarily composed of sucrose derived from beetroot, the product is a mixture of sugars (sucrose and glucose) with other ingredients. As a whole, this product does not meet the terms of Heading 17.02.&&&&Heading 23.09 provides for preparations of a kind used in animal feeding. Explanatory Notes to Heading 23.09 explain this heading covers such products including prepared animal feeding stuffs consisting of a mixture of several nutrients designed to achieve a suitable daily diet by supplementing the basic farm-produced feed with organic or inorganic substances (supplementary feed). The “Royal Care Nutri Pollen” meets the terms of the heading as the good is a preparation specifically designed to supplement bee feed.&&&&At the sub-heading level, since the goods are not intended to feed dogs or cats, the product is classified under the residual subheading 2309.90. At the tariff item level, the product does not meet any tariff items and is classified under the residual tariff item 2309.90.99.