&&The product under review is a ready-to-drink protein rich shake imported in an aluminum can. It is composed of ultrafiltered skim milk, water, natural flavour, salt, cocoa powder, microcrystalline cellulose, dipotassium phosphate, sucralose, acesulfame potassium, cellulose gum, disodium phosphate, vitamin a, vitamin d3, lactase enzyme, elderberry juice powder.

&&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 2202.99.39.20. This tariff classification number is correct.&&&&Heading 22.02 provides for, among other products, "... other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09."&&&&Based on the information provided, the product meets the terms of heading 22.02 as being a non-alcoholic beverage, and is classified in this heading by application of GIR 1.&&&&At the subheading level, since the product contains ultrafiltered skim milk, water, cocoa and elderberry powder, it cannot be considered to be a flavoured or sweetened water of subheading 2202.10 and is classified under subheading 2202.99 as an other non-alcoholic beverage of heading 22.02.&&&&The product is neither a non-alcoholic beer, a non-alcoholic wine or a juice, but it is a beverage "containing milk". As the product is not chocolate milk and is intended for retail sale, it is classified in tariff item 2202.99.39. As the statistical suffix level, the product is not certified organic and is classified under tariff classification number 2202.99.39.20.