CBSA-Begründung
&&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 1602.32.92.10. This tariff classification number is correct.&&&&Note 2 to Chapter 16 indicates that food preparations fall in Chapter 16 provided they contain more than 20% by weight of, in this case, meat. Heading 16.02 provides for, among other products, prepared meat. Having more than 20% of meat, the product fulfills the requirements of Note 2 to Section XVI and meets the terms of heading 16.02 as being prepared meat; therefore, it is classified therein by application of GIR 1.&&&&Considering that the product, being prepared meat, is of fowls of the species Gallus domesticus, the product is classified under subheading 1602.32 by application of GIR 6.&&&&In regard to the classification of the product in a tariff item under subheading 1602.32, Supplementary Note 1 to Chapter 16 defines the term "specifically defined mixtures" as a product containing partially or fully cooked, including par-fried, chicken or turkey where 13% or more of the total weight of the product is comprised of goods other than the following listed goods: chicken, turkey, breading, batter, oil, glazing, sauces, other coatings or bastes, or any added water (including that used in marination, glazing, sauces, other coatings, bastes, breading or batter).&&&&The product meets the definition of specially defined mixtures because it contains more than 13% of these other goods: onions, sautéed onions (onions, soybean oil), potato starch, salt, onion powder, black pepper, ginger root (dried, ground), and all spice. Since the product is not packaged in a can or a jar, it is classified under tariff item 1602.32.92 by application of Canadian Rule 1. In addition, the product meets the terms of statistical suffix 1602.32.92.10; therefore, the product is classified in the same statistical suffix.
