&&The product is a yellowish clear liquid presented as Coco Glucoside (Alkyl Polyglucoside). It is a preparation containing 18-19% of D-glucopyranose, oligomers and decyl octyl glycoside, 33- 35% of D-glucopyranose, oligomeric and C10-16-alkyl glycoside and 47-49% of water. It is imported in drums and used for the manufacture of lotion.

&&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 2936.24.00.90. This tariff classification number is incorrect.&&&&According to the analysis of the product, it is a preparation considered as “organic surface-active agents” of subheading 34.02 as it meets the criteria to Legal Notes 3, (a) and (b), to Chapter 34:&&&&“3. For the purpose of heading 34.02, "organic surface-active agents" are products which when mixed with water at a concentration of 0.5% at 20°C and left to stand for one hour at the same temperature:&&(a) give a transparent or translucent liquid or stable emulsion without separation of insoluble matter; and&&(b) reduce the surface tension of water to 4.5 x 10-2 N/m (45 dyne/cm) or less.” This preparation is “non-ionic”.