&&The goods are six flavours of a drinkable product: strawberry, mixed fruits, orange, blueberry, mixed berries and mango. The ingredients are 52% yogurt, 9% sugars and approximately 37-38% water, with various added flavourings, additives and juices depending on the flavour profile.&&&&The goods are manufactured by pasteurizing and homogenizing raw milk, skim milk powder, whole milk powder and water. Culture is added and allowed to incubate which results in a fermented milk (yogurt). Sugar, pectin and soft water are then added to the yogurt, followed by the flavours, colours, juice and vitamins. The goods are then UHT sterilized. They are packaged in 90ml polyethylene, aluminum and paper tetra pack bricks, grouped in fours and then packaged 12 groupings per carton. The products are not certified organic and are imported for retail sale.

&&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 2202.99.90.90. This tariff classification number is correct.&&&&Heading 04.03 which covers yogurt and other fermented milks was considered because notes to that heading indicate that it includes yogurts in liquid state. The WCO's Explanatory Notes to Chapter 4 do not list water as one of the added ingredients permitted in yogurt, therefore the heading covers only yogurts made into a liquid state through mechanical processes and not by the addition of liquid ingredients.&&&&Because the goods do not meet the terms of heading 04.03, the exclusionary Explanatory Notes in Chapter 22(a) and heading 22.02 do not apply.&&&&The goods meet the terms of heading 22.02 as an "other non-alcoholic beverage’" by the application of GIR 1, and subheading 2202.99 -Other according to GIR 6. The goods are neither a juice or a beverage containing milk and so they meet the terms of tariff item 2202.99.90 ---Other by the application of Canadian Rule 1. As they are not a soy beverage, the appropriate tariff classification is 2202.99.90.90 Other.