&&The goods are ready-to-eat appetizers consisting of a piece of Manchego cheese wrapped in a thin layer of Serrano ham forming a roll. Each roll is composed of 36% Serrano ham and 64% semi-hard Manchego cheese. Six rolls are contained in a vacuum package, put up in 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 1602.41.90.00. This tariff classification number is correct.&&&&Heading 04.06 was considered, as it covers cheese. The Explanatory Notes to heading&&04.06 indicate that the presence of meat does not affect classification provided that the goods retain the character of cheese. The goods, as a whole, are cheese and ham and do not retain the character of cheese.&&&&According to Note 2 to Chapter 16, this Chapter covers food preparations containing more than 20% by weight of ham. According to the Explanatory Notes to Rule 2 (b) regarding mixtures of materials or substances, mixtures described as preparations in a Chapter Note or heading text are classified under the provisions of GIR 1.&&&&The goods, being mixtures of meat and cheese, and described as preparations in the Chapter Notes, meet the terms of heading 16.02 as other prepared or preserved meat, and are classified therein by application of GIR 1.&&&&The goods, being composed of ham of swine (pork) and cheese, are classified under subheading 1602.41 by application of GIR 6.&&&&Since the goods are not packaged in cans or glass jars, they are classified as “other” under tariff item 1602.41.90 by Canadian Rule 1.