&&The Ziraland Brand “Azerbaijani Shekarbura” is a traditional sweet pastry from Azerbaijan. It is a fully baked pastry filled with a hazelnut mixture. The dough mixture is prepared and shaped into mini balls which are rolled out, the filling is added in the centre of the dough and folded to create a half-moon shape, using traditional hand-molding or presses. 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 are 36.78% white wheat flour, 21.38% hazelnut kernels, 15.33% sugar powder, 13.24% sour cream, 9.20% New Zealand butter, 3.68% eggs, and less than 1% of the following: salt, compressed yeast and cardamom powder.&&&&Heading 19.05 provides for, among other goods, bread, pastry, cakes, biscuits and other bakers’ wares. Based on its description, the Azerbaijani Shekarbura is not a biscuit, it is a pastry; therefore, as a pastry, the Azerbaijani Shekarbura meets the terms of heading 19.05 and is classified therein by application of GIR 1.&&&&Since the Azerbaijani Shekarbura 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 Shekarbura 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 Shekarbura is presented frozen, it is classified as “other, frozen” in 1905.90.59.98.