&&The product is freeze dried whole anchovies. The product is packaged in 5kg metalized bags and should ideally be stored in a cooled, dehumidified room between 15 to 25 Celsius. The Flow Chart provided states they are heated at 98 Celsius (approx. 200 Fahrenheit) for 30 seconds before the freeze drying process, and that the product can be used as human or pet food.

&&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 0511.91.15.67. This tariff classification number is incorrect.&&&&Although the client intends to use the product as cat and dog treats, Note 1(a) to Chapter 5 states this Chapter does not cover edible products of animal origin.&&&&Note 1(c) to Chapter 3 excludes fish unfit for human consumption. Because this product can be used as human food, it is considered fit for human consumption and is therefore not excluded from Chapter 3 on this basis.&&&&The Explanatory Notes to Chapter 3 explain this Chapter covers all fish presented for direct consumption (with the exception of fish unfit for human consumption), and is limited to fish in the states described in the headings. Heading 03.05 provides for dried fish. The Explanatory Notes to heading 03.05 explain this heading includes whole fish, but excludes cooked fish.&&While they have undergone a heating process, anchovies require a longer time and higher temperature than 200 degrees Fahrenheit for 30 seconds to become cooked. As the product is not considered cooked and is freeze dried, it meets the terms of the heading as dried fish. Dried anchovies are specifically provided for in subheading 0305.54.