&&The goods are a mixture of organic ingredients composed of approximately 65% yellow corn grits, 20% thick rolled oats, and 15% red wheat bran. The corn grits, rolled oats and wheat bran are ground and mixed together, and packaged in 50lb paper bags. The mixture is used by the food industry as an ingredient for manufacturing snacks and bakery products.

&&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 1104.19.90.00. This tariff classification number is incorrect.&&&&Heading 19.01 covers in relevant part food preparations of groats or meal, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. Corn grits are made by coarsely grinding kernels of dried corn, which are considered a groat or meal. Explanatory Note II to heading 19.01 explains that the heading covers food preparations with a basis of groats or meal which derive their essential character from such materials whether or not these ingredients predominate by weight or volume. Additionally, other substances may be added to the main ingredients in any proportion.&&&&This product is a food preparation as the corn grits, rolled oats and red wheat bran have been further worked by being ground and then mixed together. This food preparation has a basis of groats or meal and derives its essential character from that main ingredient.&&&&Heading 19.01 requires that the goods be “not elsewhere specified or included. Heading 21.06 provides for Food preparations not elsewhere specified or included.&&&&The good also meets the terms "food preparations" of heading 21.06.&&&&Because "food preparations of groats or meal" is a more specific description than simply "food preparations", the goods in issue are properly classified in heading 19.01 in accordance with GIR 3 (a) which directs that “The heading which provides the most specific description shall be preferred to headings providing a more general description”.&&&&At the subheading level, this product meets the terms of 1901.20 “mixes for the preparation of bakers’ wares” by GIR 6.&&&&At the Tariff Item level, this product meets the terms “In bulk or in packages of a weight exceeding 11.34 kg each”. Although the mixture contains red wheat bran, this is the fiber-rich outer layer of the red wheat kernel, which is not considered “wheat”. As such, it is covered under Tariff Item 1901.20.29 “Other” by Canadian Rule 1.