&&The goods are three different flavours of hot pepper sauces named Danger Close, HOOAH Jalapeño, and Shock & Awe. Each bottle contains 86% peppers (cayenne, habanero, and/or jalapeño), mixed with distilled white vinegar, salt and garlic. The suggested uses for these goods are to add heat and flavour to different dishes such as wings, tacos, burritos or eggs.

&&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 an advance ruling, it was suggested the subject good would be classified under tariff classification number 2103.90.90.90. This suggestion is incorrect.&&&&Consideration was given to the good's possible uses as either a 'condiment' or as a 'sauce'. Memorandum D10-14-35 - The Tariff Classification of Sauces, Mixed Condiments and Mixed Seasonings, paragraph 7 states: "Mixed condiments and mixed seasonings are optionally used to enhance the flavour of food. On the other hand, a sauce completes or identifies the prepared dish, whether or not the sauce is incorporated into the dish or provided separately."&&&&As these goods are intended to be used optionally, usually after food has been served, they meet the terms of heading 21.03 as a ‘mixed condiment’, according to GIR 1, and are covered by subheading 2103.90, Other by GIR 6. They are classified under Tariff Item 2103.90.20, as a 'Mixed condiment”, according to Canadian Rule 1.