&&The Ziraland Brand “Azerbaijani Kyatas” are ready-to eat desserts made from a sweet dough that is filled with walnuts and sugar. Once all these ingredients are combined, they are rolled into a swirl and baked until fully cooked. They are then frozen to prepare them for storage and transport. These desserts are packaged for retail sale in a box containing a 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 of the products are 38.92% white wheat flour, 17.59% butter, 14.12% sugar powder, 14.07% yogurt, 9.72% walnut kernels, 5.39% eggs, 0.07% salt, 0.05% grape vinegar, 0.04% sodium bicarbonate and&&0.03% cardamom powder.&&&&Heading 19.05 provides for, among other goods, bread, pastry, cakes, biscuits and other bakers’ wares. Based on their description, the Azerbaijani Kyatas are not biscuits, they are pastries; therefore, as pastries, the Azerbaijani Kyatas meet the terms of heading 19.05 and are classified therein by application of GIR 1.&&&&Since the Azerbaijani Kyatas are not biscuits or sweet biscuits, and they cannot be classified under any of the preceding subheadings, they are classified under residual subheading 1905.90 by application of GIR 6.&&Based on their ingredients and manufacturing process, the Azerbaijani Kyatas are pastries; as a result, they are classified as other pastries under tariff item 1905.90.59 by application of Canadian Rule 1.&&&&Considering that the Azerbaijani Kyatas are presented frozen, they are classified as “other, frozen” in 1905.90.59.98.