&&The goods are ready-to-eat frozen dessert bar consisting of naturally flavoured mint frozen yogurt with chocolate flavoured flakes. Each bar is individually wrapped and weighs 100mL (65g), 15 bars are packaged in a box for retail sale.&&&&The ingredients are 50%-60% skim milk, 10%-15% yogurt, 10%-15% sugar, 4%-8% chocolately chips (icing sugar, coconut oil, cocoa, natural flavour), 2%-6% milk protein concentrate, and 1%-4% of corn maltodextrin, skim milk powder, cream and less than 1% of various other ingredients. An estimate based on information provided suggests total solids content is below 36%.

&&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 2105.00.92.00. This tariff classification number is incorrect.&&&&The headings under consideration included 04.03 which covers, yogurt, 19.01 which covers food preparations of goods of 04.01 to 04.04 not elsewhere specified or included, and 21.05 which covers ice cream and other edible ice.&&&&The Explanatory Notes to heading 21.05 indicate that the heading covers ice cream, which is usually prepared with a basis of milk or cream, whether or not containing cocoa in any proportion.&&An interpretation of “edible ice” is provided in paragraphs 59-61 in CITT Decision AP-2015-027 for Nestle Canada Inc. The term “edible ice” is interpretated to encompass all frozen dessert products, including any ice cream-like or frozen dessert-type product that is manufactured by freezing and eaten while frozen.&&The goods, having been prepared with a basis of milk, manufactured by freezing, and intended to be eaten while frozen meets the terms of heading 21.05 as ice cream.&&&&As the goods meet the terms of heading 21.05, they are excluded from heading 04.03 by explanatory note (c) which excludes goods of heading 21.05, and do not meet the terms of heading 19.01 as they are elsewhere specified or included. They are classified in heading 21.05 according to GIR 1.&&&&Not being ice or ice sherberts, the goods are classified as “other” in 2105.00.91, within access commitment, and 2105.00.92, over access commitment, in accordance with Canadian Rule 1.