&&The product is a neutral malt base intended to be used as an ingredient in the manufacturing of flavored beverages in Canada. The neutral malt base product is obtained through a fermentation process that includes wort, hops and yeast. It is then filtered until it is a clear, colourless and nearly odorless product with an alcoholic strength by volume of approximately 17%.

&&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 2206.00.92.30. This tariff classification number is incorrect.&&&&The neutral malt base cannot be classified in heading 22.06 because it is not other fermented beverages, it is not mixtures of fermented beverages, and it is not mixtures of fermented beverages and non-alcoholic beverages.&&&&The neutral malt base has the characteristics of undenatured ethyl alcohol, as it is obtained through a fermentation process that includes wort, hops and yeast. Once the fermentation is complete, the resulting liquid is subjected to a filtration process to obtain a clear and colourless liquid with a neutral aroma.&&&&Heading 22.08 provides for, among other goods, “Undenatured ethyl alcohol of an alcoholic strength by&&volume of less than 80%”. The Explanatory Notes to this heading indicate, in relevant part, “Provided that their alcoholic strength by volume is less than 80 % vol, the heading also covers undenatured spirits (ethyl alcohol and neutral spirits) which are characterised by the absence of secondary constituents giving a flavour or aroma.”.&&&&Based on the information provided, the product meets this description of undenatured ethyl alcohol, as it has been filtered to remove the constituents that provide it with a flavour or aroma. Therefore, the product meets the terms of heading 22.08 and is classified therein by application of GIR 1.&&&&Since it is not described by or included in any of the preceding subheadings, the product is classified under subheading 2208.90 by application of GIR 6.&&&&At the tariff item level, due to the fact that the product is for use in the manufacturing of spirituous or alcoholic beverages, it is classified under tariff item 2208.90.21 by application of Canadian Rule 1.