&&The goods are dehydrated fish heads of wild caught Asian carp split into two. The heads are separated from the body of the fish, split and washed using potable water after gutting and dehydrated under a temperature controlled environment.&&&&The goods are intended to be used as pet treat for dogs and are not suitable for human 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 0305.59.00.00. This tariff classification number is incorrect.&&&&Consideration was given to the classification number you provided. Although heading 0305 covers dried fish; Note 1(c) to Chapter 3 states that the Chapter does not cover “fish that is unfit or unsuitable for human consumption by reason of either their species or their condition” and directs the classification of such goods to Chapter 5. As you indicated that your product is not for human consumption it cannot be classified under heading&&03.05 as suggested.&&&&Also, as the product consists only of dehydrated fish heads, without any other ingredients, it cannot be considered to be a Preparations of a kind used in animal feeding of heading 23.09 of the Customs Tariff.&&&&We are left with heading 05.11 which covers animal products not elsewhere specified or included. Within this heading, since the product is not bovine semen of subheading 0511.10, it is classified under suppressed subheading 0511.9X – Other. Since the goods are product of fish, it is classified under subheading 0511.91 Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3. There are no tariff items for this subheading. For the statistical suffix, the goods are not used as bait and are classified in residual statistical suffix 90, ultimately classifying the product under tariff classification number 0511.91.00.90.