&&The Alani Nu Ready to Drink Protein Shake "Cookies & Cream" is for human consumption, and it is packaged in 355 ml bottles. Each bottle contains 30g protein, 160 calories, 3g of sugar.&&&&The Alani Nu Ready to Drink Protein Shake "Cookies & Cream" contains water, milk protein concentrate, calcium caseinate, cream, sugar, soluble corn fiber, cocoa, cellulose gel, sea salt, natural and artificial flavor, dipotassium phosphate, cellulose gum, sucralose, sodium hexamtaphosphate, and acesulfame potassium.

&&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 2202.99.39. This tariff classification number is incorrect.&&&&Heading 22.02 provide for, among other products, “… other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09.”&&&&Based on the information provided, the product meets the terms of heading 22.02 as a non-alcoholic beverage, and is therefore classified therein by application of GIR 1.&&&&Not being water, mineral water, aerated water, or non-alcoholic beer, the product is classified under subheading 2202.99 by application of GIR 6.&&&&With regards to the classification at the tariff item level, even though the product contains certain milk constituents, the product cannot be classified under tariff item 2202.99.39 because it fails to meet the terms of said tariff item, as none of the milk constituents the product contains are milk. As a result, the product is classified under tariff item 2202.99.90 by application of Canadian Rule 1.&&&&Given that it is not a soy beverage, the Alani Nu Ready to Drink Protein Shake “Cookies & Cream” 355 is classified in 2202.99.90.90.