&&The good is called FxP-G and is intended to be used as a functional protein replacement in nursery pig diets, added to piglet feed. The product is manufactured by filtering liquid whey. Water, lactose and minerals are removed through ultrafiltration, dehydration and spray drying. The resulting powder is packaged in bags. The safety data sheets states the good is “for use as a feed ingredient”.&&&&The sole ingredient of the good is whey protein concentrate which has the following technical analysis: crude protein (48.5%), crude fat (11.5%), lactose (9.5%), ash (2.4%), calcium (0.74%), phosphorus (0.74%), dig.&&phosphorus (sttd) (0.59%), potassium (0.85%), magnesium (0.06%), sodium (0.28%), zinc (26 ppm), iron (29 ppm), and copper (4 ppm).

&&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 2309.90.33.00. This tariff classification number is incorrect.&&&&Heading 23.09 provides for “Preparations of a kind used in animal feeding”. This product, being a single ingredient, is not a preparation and therefore does not meet the terms of the heading.&&There are no notes in Chapter 4 that exclude dairy products unsuitable for human consumption. The explanatory notes to heading 04.04 give indications that powdered whey products used for animal feed are classified in this heading.&&&&The product meets the terms of 04.04 by GIR 1 as “concentrated whey”.&&Subheading note 1 to Chapter 4 states “for the purposes of subheading 0404.10, the expression “modified whey” means products consisting of whey constituents, that is, whey from which all or part of the lactose, proteins or minerals have been removed”. This product meets subheading 0404.10 as concentrated modified whey by GIR 6.&&&&The Canadian Dairy Commission describes whey protein concentrate as a product derived from whey from which the water, minerals and lactose have been removed. During the manufacturing process, water, minerals and lactose have been removed, and therefore this product meets the terms of tariff item 0404.10.10 as whey protein concentrate by Canadian Rule 1.