&&The goods are ready-to-eat appetizers consisting of a thin slice of chorizo sausage wrapped around a piece of Iberico cheese. Each "rollito" is made up of 64% Iberico cheese and 36% Chorizo meat, and is vacuum packaged with 6 rollitos in each package, put up 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 1601.00.90.10. This tariff classification number is correct.&&&&Heading 04.06 was considered, as it covers cheese. The Explanatory Notes to heading 04.06 state 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 chorizo sausage 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 sausage. 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 16.01 as a food preparations based on sausages, and are classified therein by GIR 1.&&&&There is no breakout at the subheading level. The goods, not being packaged in cans or glass jars, are classified as “other” under 1601.00.90 by Canadian Rule 1. The chorizo is a pork sausage, and is classified in 1601.00.90.10.