&&The product is a frozen braised turtle preparation in two flavors: “Yellow-braised Turtle” and “Braised Turtle in Brown Sauce”. The goods are packaged for retail sale. The preparation method on the packaging instructs the user to thaw, pour the contents into a container for direct heating, and consume after boiling. Instructions suggest additional optional ingredients can be added during the heating process. During its manufacture, the mixture of meat and broth is subjected to a stewing/braising process.&&&&Ingredients listed for the “Yellow-braised Turtle” are broth (water, pork bones, old hen), fresh soft-shell turtle meat, rapeseed oil, chicken juice, chicken essence seasoning, edible salt. Ingredients listed for the “Braised Turtle in Brown Sauce” are broth (water, pork bones, old chicken), fresh soft-shell turtle meat, rapeseed and oil, seasoning with chicken essence, pepper, cinnamon bark, octagonal cooking salt. The product contains 80% fully cooked and seasoned soft-shell turtle meat and 20% broth.

&&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 1602.90.90.90. This tariff classification number is incorrect.&&&&As the good contains more than 20% meat, it satisfies the condition of Note 2 to Chapter 16. Having been&& braised/stewed in a small amount of liquid, the goods are not considered a soup and therefore not excluded from heading by note (c) to heading 16.02. The goods meet the terms of heading 16.02 as other prepared meat in accordance with GIR 1 and being a preparation of meat other than poultry, swine or bovine meet the terms of subheading 1602.90 as other preparations in accordance with GIR 6. As the product does not contain a serving of vegetable, fruit or grain products it does not meet it is not considered a prepared meal, and meets tariff item 1602.90.99 as other in accordance with Canadian Rule 1. Not being packaged in a can or glass jar, the goods are classified in 1602.90.99.00 as other.