&&The goods under review are ready to eat seasoned popcorn in plastic bags, available in various sizes ranging from 6.5 oz. (184g) to 16 oz. (453g). The goods under review are in three flavours of popcorn: "Valley Pop Tender White popcorn with sea salt" with the ingredients listed as popcorn, coconut oil and sea salt; "Valley Pop Movie Theatre flavored popcorn with sea salt" with the ingredients listed as popcorn, coconut oil, butter flavored salt, beta-carotene color, and "Valley Pop Real White Cheddar Cheese flavored popcorn" with the ingredients listed as popcorn, coconut oil, cheddar cheese (milk, cheese culture, salt, enzymes), whey, buttermilk solids, salt, beta-carotene color.

&&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 1904.10.90.90. This tariff classification number is correct.&&&&Heading 19.04 covers "Prepared foods obtained by the swelling or roasting of cereals”.&&&&Explanatory Note (A) to heading 19.04 indicates prepared foods obtained by the swelling of cereals covers food preparations made from cereal grains such as maize which have been made crisp by swelling, and to which ingredients may have been added during or after their manufacture.&&&&Corn is a cereal grain also known as “maize”. Popcorn is a variety of corn kernel which expands when heated. The definition of "swell" in the Merriam-Webster's dictionary means to expand, increase in size.&&&&The products under review meets the terms of heading 19.04, and subheading 1904.10 as a “prepared food obtained by swelling of cereals”, in accordance with GIRs 1 and 6. At the tariff item and statistical suffix levels, the goods are provided for in 1904.10.90.90 as “other”, in accordance with Canadian Rule 1.