&&The good are 100% softshell turtles that are raw and frozen. They are individually vacuum-packed in 1600g portions, with the intended use as a food ingredient for human consumption. The turtles do not have any added seasonings, preservatives, colourants or other chemical additives. They are not ready-to-eat and require to be cooked before consumption.

&&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 0307.92.00.90. This tariff classification number is incorrect.&&&&Turtles cannot be classified in heading 03.07 because they are not molluscs; they are a species of reptile which, if alive, would be classified in heading 01.06.&&&&The first paragraph of the Explanatory Notes to Chapter 2 indicates, in relevant part, that the “Chapter applies to meat in carcasses (i.e., the body of an animal with or without the head)….”&&&&Heading 02.08 provides for “Other meat and edible meat offal, fresh, chilled or frozen”. The Explanatory Notes to heading 02.08 indicate that “This heading covers meat and meat offal of the animals classified in heading 01.06, provided that they are suitable for human consumption (e.g., rabbit, hare, frog, reindeer, beaver, whale, turtle).”&&&&Therefore, the frozen raw softshell turtles meet the terms of heading 02.08 and are classified therein by application of GRI 1.&&&&Turtles, being included in subheading 0208.50, are classified under said subheading by application of GIR 6.