&&The Ziraland Brand “Azerbaijani Pakhlava” is a traditional sweet pastry from Azerbaijan. It is a fully baked, multi- layered pastry filled with a spiced walnut centre. The dough mixture is prepared and rolled into thin sheets, brushed with melted butter, and filled. The pastry is finished with 8 sheets of dough, and brushed with butter. It is then cut into diamond shapes, and on top of each diamond an almond is added. The goods are fully baked, cooled and flash frozen. They are packaged in food-safe polymer sleeves and packed into laminated cardboard boxes, with the net weight of 300g, 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 1905.31.29.00. This tariff classification number is incorrect.&&&&The ingredients of the product are 32.37% sugar powder, 21.67% New Zealand butter, 18.85% white wheat flour, 15.61% walnut kernels, 10.09% water, 2.84% eggs and less than 1% of each of the following: cardamom powder, salt, vanilla powder, dry yeast, saffron.&&&&Heading 19.05 provides for, among other goods, bread, pastry, cakes, biscuits and other bakers’ wares. Based on its description, the Azerbaijani Pakhlava is not a biscuit, it is a pastry; therefore, as a pastry, the Azerbaijani Pakhlava meets the terms of heading 19.05 and is classified therein by application of GIR 1.&&&&Since the Azerbaijani Pakhlava is not a biscuit or a sweet biscuit, and it cannot be classified under any of the preceding subheadings, it is classified under residual subheading 1905.90 by application of GIR 6.&&&&Based on its ingredients and manufacturing process, the Azerbaijani Pakhlava is a pastry; as a result, it is classified as other pastries under tariff item 1905.90.59 by application of Canadian Rule 1.&&&&Considering that the Azerbaijani Pakhlava is presented frozen, it is classified as “other, frozen” in 1905.90.59.98.