&&The goods at issue were originally described as: rectangular blocks of hard cheese for dogs. They are made by hardening or drying yak cheese (yak milk, lime juice and sea salt) and then cutting the hard cheese block into different sizes. This product is intended for dogs to chew on for mental stimulation, entertainment and to help clean their teeth. Each piece is packaged in sealed plastic pouches or sold in bulk boxes.&&&&A further review of information on file indicates that the goods are issue are a Himalayan hard cheese dog chew which come in two types of packaging. The first type of packaging includes chews covered in a shrink-wrapped label packed in bulk boxes for individual retail sale. The boxes of chews are available in sizes medium, large, extra-large, and jumbo. The second type of packaging are chews in hanging pouches for individual retail sale, available in sizes medium, large, extra-large, and jumbo.&&&&Information about the goods on the manufacturer’s website provide instructions for its use in feeding to dogs. The indications on the packaging depict a dog on the front, with no indications or nutritional information to suggest the goods are intended 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.&&&&The goods are named as a cheese, and its ingredients and manufacturing process are similar to that of cheese. There were indications that this product could be used both for feeding animals or for human consumption. Such goods are excluded from heading 23.09 by note (c).&&&&Upon further examination when taking into account the indications on the packaging regarding their use, this good as presented is not to be used for human consumption, and are not excluded from heading 23.09 by note (c). The goods are prepared principally or primarily for use in animal feeding, and therefore meet the terms of heading 23.09.&&&&The goods, according to their ingredients and manufacturing process, would also meet the terms of heading&&04.06 as cheese. The legal notes and explanatory notes do not exclude goods unfit for human consumption from heading 04.06.&&&&As the goods are classifiable under two headings, GIR 3 will apply. GIR 3 (a) directs that the “heading which provides the most specific description shall be preferred to headings providing a more general description”.&&&&All factors considered, because of its properties this good is generally used for animal feeding, more so than as a cheese. Therefore heading 23.09 “preparations of a kind used in animal feeding” more specifically describes the good as presented.&&&&The goods will be classified in heading 23.09 by GIR 3(a) as a preparation of a kind used in animal feeding, and subheading 2309.10 as a dog food put up for retail sale by GIR 6.