&&80 degrees Salted Vodka is the product of the alcoholic fermentation of grain and subsequent distillation, to which salt is added. The appearance is clear, free from cloudiness. It is imported in 55 gallon drums and used as an ingredient in a pasta sauce.

&&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 2103.90.20.00. This tariff classification number is correct.&&&&Although consideration could have been given to heading 22.08, the product cannot be classified in that heading because Note 1 (a) to Chapter 22 states that the Chapter (Chapter 22) does not cover “Products of this Chapter (other than those of heading 22.09) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading 21.03).&&Heading 21.03 provides for, among other products, "sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard".&&&&The fifth paragraph of the Explanatory Note (A) to heading 21.03 reads, in relevant part, “Examples of products covered by the heading are: … and products of Chapter 22 … prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (e.g., cooking wines and cooking Cognac).”&&&&The product, being been prepared for culinary purposes, meets the requirements mentioned in the abovementioned Explanatory Note as being mixed condiment thus meeting the terms of heading 21.03; therefore, it is classified therein by application of GIR 1.&&Not being soya sauce, tomato ketchup and other tomato sauces, or mustard flour and meal and prepared mustard, the product is classified under subheading 2103.90 by application of GIR 6.&&&&Based on its description, being salted vodka used as an ingredient in pasta sauce, the product is a mix condiment classified under tariff item 2103.90.20.00 by application of Canadian Note 1.