&&The Ziraland brand “Azerbaijani Mutaki" is a traditional sweet biscuit dessert from Azerbaijan. It is a fully baked rolled cookie, in the shape of a min croissant, filled with walnut-cardamon mixture. After being baked, the product is then frozen and packaged, for retail sale, in an air-tight food-safe polymer sleeve inside a laminated cardboard box, with the net weight of 300g.

&&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 1905.31.29.00. This tariff classification number is incorrect.&&&&The ingredients main ingredients of the product are 37.54% white wheat flour, 16.83% sugar powder, 16.47% New Zealand butter, and 13.54% walnut kernels, etc.&&&&Heading 19.05 provides for, among other goods, Bread, pastry, cakes, biscuits and other bakers’ wares. Based on its description, the Azerbaijani Mutaki meets the description of biscuits; therefore, the Azerbaijani Mutaki meets the terms of heading 19.05 and is classified there in by application of GIR 1.&&&&Being considered a sweet biscuit, the Azerbaijani Mutaki is classified under subheading 1905.31 by application of GIR 6.&&&&Containing 37.54% of white wheat flour and being in a package of a weight not exceeding 1.36 kg, the Azerbaijani Mutaki is classified, application of Canadian Rule 1, under tariff item 1905.31.22 (over access&&commitment), or in 1905.31.21 (within access commitment) when imported under the authority of a special import permit.