&&This good is described as a chewy trail mix granola bar. The ingredients include toasted oats, almonds, dark roasted peanuts, raisins coated in oil, dried and sweetened cranberries, rice crisps, and a corn syrup-based binder mixture. The toasted oats make up almost half of the total amount of dry ingredients.&&&&The bar is manufactured by mixing 65% dry ingredients with 35% sweetened binder mixture and then sheeting the mixture uniformly on a flat surface. The sheet is cooled, cut to size and packaged. The individual bars are golden brown to tan in colour with visible grain, nut and fruit. The bars are chewy and slightly sticky.

&&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 1905.90.49.90. This tariff classification number is incorrect.&&&&Chapter 19 covers preparations made from the cereals of Chapter 10, and pastrycooks’ products even when not containing flour. Headings under consideration include 19.04 as "Prepared foods obtained by the swelling or roasting of cereals", and 19.05 as “Other bakers' wares".&&&&The goods under review are made from toasted oats and rice crisps – which are cereals that have been roasted. The oats and rice comprise almost 40% of the overall product. Explanatory Note (A) to heading 19.04 indicates “Prepared foods obtained by the swelling or roasting of cereals” covers a range of preparations made from cereals grains which have been made crisp by swelling or roasting, and to which ingredients have been added during manufacture. This description fits the product under review and therefore it meets the terms of heading 19.04.&&&&In the Canadian International Trade Tribunal's analysis of crunchy granola bars in AP-97-013, the mixture of rolled oats, sugar, oil and flavouring was considered to be a "dough". Once baked, they are more in the nature of a biscuit than a cereal product, resulting in the decision that the crunchy granola bars are classified in heading 19.05 as other bakers' wares.&&&&The product under review being an unbaked mixture of almost 40% roasted or swollen cereals (oats and rice), combined with nuts, dried fruit, and sweetened binder does not meet the terms of heading 19.05 as other bakers’ wares.&&&&The product meets the terms of 19.04 as “prepared food obtained by the swelling or roasting of cereals” by GIR 1, and subheading 1904.10 by GIR 6.&&&&This product does not contain 25% or more wheat or any barley, it is classified in 1904.10.90, by Canadian Rule 1. This product does not contain cane and/or beet sugar and is classified as "other" at the statistical suffix level.