&&The Ziraland Brand “Turkish Baklava” is a ready-to eat dessert made from layers of buttered dough filled with chopped walnuts, garnished with pistachios and soaked in a sweet syrup. This dessert is fully baked, once fully baked, it is then frozen to prepare for storage and transport. To have this dessert ready for consumption, the Turkish Baklava has to be thawed from its frozen state. The dessert is sold in a box containing 6 pieces, weighing a total 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 of the product are 37.9% sugar powder, 19.9% white wheat flour, 10.2% butter, 8.0% walnuts, 6.0% starch, 5.0% water, 3.0% eggs, 2.3% pistachios and 0.3% salt with the dough base consisting of the wheat flour, starch, butter, eggs and water.&&&&Heading 19.05 provides for, among other goods, bread, pastry, cakes, biscuits and other bakers’ wares. Based on its description, the Turkish baklava is not a biscuit, it is a pastry; therefore, as a pastry, the Turkish baklava meets the terms of heading 19.05 and is classified therein by application of GIR 1.&&&&Since the Turkish baklava 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 Turkish baklava 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 Turkish baklava is presented frozen, it is classified as “other, frozen” under 1905.90.59.98.