&&The product under review is Hereford Canned Luncheon Meat. The goods contain between 65 - 70% mechanically separated chicken, 9 - 11% cooked beef, and the remaining content is made up of water, rice flour, soy protein, salt, and various spices, flavour enhancers, thickeners and preservatives. This product is packaged in 320g cans for retail sale to the general public.

&&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 1602.32.91.00 . This tariff classification number is correct.&&&&This product contains more than 20% by weight of meat, and meets the terms of heading 16.02 as other prepared meat, in accordance with Note 2 to Chapter 16 and GIR 1. The chicken in this product predominates by weight and is classified in subheading 1602.32 under prepared meat of fowls of the species Gallus domesticus, in accordance with Note 2 to Chapter 16 and GIR 6. Not being a prepared meal, the goods are classified under tariff item 1602.32.91 as other prepared meats of fowls of the species Gallus domesticus in cans in accordance with Canadian Rule 1.