&&The “Ambrosia Bee Feed Paste” is a ready-made feed product for bees, recommended for use to bridge gaps in nectar supply and for early and late winter feeding. The product consists of over 75% sugar (sucrose), glucose syrup, and invert sugar syrup. It is a white to yellowish paste without odour, with a dry matter content above 90%. The specification sheet notes it is suitable for human consumption.

&&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 Headings 17.02 which provides for other sugars in solid form, or for sugar syrups. Although the product is primarily composed of sugar (sucrose) in solid form, the product is a mixture of sugars in solid form with sugar syrups. The heading does not provide for preparations of solid form sugars combined with syrups. 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. Note 1 to Chapter 23 states that this heading covers such products not elsewhere specified or included, obtained by processing vegetable materials to such an extent that they have lost the essential characteristics of the original material. This product, a mixture of sugars in solid form with sugar syrups, is processed to the extent that they have lost the essential characteristics of goods classified in heading 17.02.&&&&Explanatory Notes to Chapter 23 further state the main use of these products is as animal feed, although some are fit for human consumption. Explanatory Note (c) to Heading 23.09 specifies that the heading excludes preparations which, where the indications concerning their use, can be used for feeding animals or for human consumption. While the specification sheet notes the product is suitable for human consumption, indications regarding its use on packaging and other information provided describing its use indicate are solely related to bee feeding.&&&&As such, the “Ambrosia Bee Feed Paste” meets the terms of the heading as the good is a preparation of a kind specifically designed for bee feeding.&&&&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.