&&The Landessa products are ready-to-drink, shelf-stable ice coffee beverages intended for direct human consumption. The beverages are homogeneous liquid preparations composed primarily of water, milk, cream, coffee extract or soluble coffee, sugar and/or maltodextrin, and minor ingredients including stabilizers, acidity regulators, flavourings, cocoa powder, caramelised sugar syrup and salt. The goods are packaged in sealed retail beverage containers designed for single-consumer use. Each unit contains 230 ml of ready-to-drink beverage.

&&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 2202.99.90.90. This tariff classification number is incorrect.&&&&The Explanatory Notes of heading 04.02 excludes beverages consisting of milk flavoured with cocoa or other substances and refers that the good be classified in heading 22.02. More specifically, the Landessa ice coffee beverages would fall at prima facie under heading 22.02 as “other non-alcoholic beverages”. Furthermore, it is to be classified at the subheading level under 2202.99 -- Other, as theses products are not a water beverage, nor a non-alcoholic beer. As these products are beverages containing milk and put up for retail sale, it would be classified at the tariff item level under 2202.99.39 Other. Finally, the Landessa ice coffee beverage is not certified organic and should be correctly classified under the classification number 2202.99.39.20.