&&The products under review are three different flavours of Stiegl Radlers: Stiegl Grapefruit Radler, Stiegl Lemon Radler and Stiegl Raspberry Radler. Each is a mixture of a fermented beverage (beer) and a non-alcoholic beverage (fruit juice), each containing 2% alcohol by volume. These beverages are packaged for retail sale in 4- pack of 500ml cans and 6-pack of 330 ml glass bottles.

&&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 2206.00.92.20. This tariff classification number is correct.&&&&Heading 22.06 provides for Other fermented beverages (for example, cider, perry, mead, saké); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included.&&&&A review by the CBSA Laboratory confirmed the three products contain a fermented beverage (beer made from malt) and a non-alcoholic beverage (various fruit juices), each containing 2% alcohol by volume.&&&&Accordingly, the three different flavours of Stiegl Radlers under review are classified as mixtures of fermented beverages and non-alcoholic beverages, of an alcoholic strength by volume exceeding 1.2% Vol. but not exceeding 7.0 % Vol. under tariff classification number 2206.00.92.20.