&&According to the information provided, the Salsa Alfredo is a pasteurized product, and it is mainly composed of milk, cream, water, mixed cheese, modified corn starch, etc. It is presented as being ready to use in a 250g glass container, and it is intended to be added to foods to provide flavour, moisture and taste.

&&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 2103.90.90.90. This tariff classification number is correct.&&&&Heading 21.03 provides for, among other goods, "sauces and preparations therefor;..."&&&&WCO Explanatory Note (A) to heading 21.03 reads, in relevant part, "Sauces are normally added to a food as it cooks or as it is served. Sauces provide flavour, moisture, and a contrast in texture and colour. They may also serve as a medium in which food is contained, for example, the velouté sauce of creamed chicken. "&&&&Since the Alfredo Sauce is to be added to foods to provide flavour, moisture and taste, it meets the the terms of heading&&21.03 and is classified therein by application of GIR 1.&&&&Not being "soya sauce, or tomato ketchup and other tomato sauces, or mustard flour and meal and prepared mustard", the product cannot be classified under subheadings 2103.10, 2103.20, or 2103.30, respectively. Therefore the product is classified under subheading 2106.90 by application of GIR 6.&&&&In addition, as the product is not mayonnaise or salad dressing, or mixed condiments and mixed seasonings, it is classified under tariff item 2103.90.90 by application of Canadian Rule 1.&&&&In regard to the classification at the statistical suffix level, the product is classified in 2103.90.90.90 because it is not a sauce based on fish products.