&&The goods are frozen crêpes (small, very thin pancakes) comprised of water, wheat flour, eggs, egg whites, oil, skim milk powder, salt, baking powder and starch. The ingredients are mixed to form a smooth batter which is then portioned and fully cooked on a hotplate or griddle to form the thin pancakes. After cooking, the goods are rapidly frozen individually to preserve freshness and maintain texture. They are then packaged in clear plastic retail boxes of 500g (10 crêpes each) and sealed to maintain freshness and prevent contamination. The retail boxes are designed for individual sale and are stored frozen until distribution. The crêpes require re-heating prior to 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 1905.90.90.00. This tariff classification number is incorrect.&&&&Heading 19.05 provides for bakers’ wares, with Explanatory Note (A)(12) to heading 19.05 specifically listing "crêpes" as a product included in the heading. Based on the information provided, these crêpes meet the terms of heading 19.05 by application of GIR 1.&&&&The goods not being crispbread, gingerbread, biscuits, waffles, wafers, rusks or toasted bread product, meet the terms of subheading 1905.90 as ”other” by application of GIR 6. Not being a bread, biscuit, pizza, quiche, pastry, pie, pudding, cake, pretzel, bakery product made without flour, , cachet for pharmaceutical use, sealing wafer, rice paper or cheese stick, the goods are classified as “other” under tariff item 1905.90.90, in accordance with Canadian Rule 1.