&&The goods under review, Bob Snail Mango Snack in Belgian milk chocolate are a ready-to-eat round fruit-filled chocolate product for human consumption. The goods are put up for retail sale in a 100g package, consisting of 10 individually wrapped pieces weighing 10g each.&&&&The goods are composed of 77% crushed, dried mango and 23% milk chocolate coating. The milk chocolate coating is made up of oligofructose, cocoa butter, whole milk powder, skimmed milk powder, cocoa mass, sunflower lecithin, natural vanilla flavoring, and stevia extract. The mango is pureed, dried, formed, glazed in the chocolate coating, cooled and packed.

&&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 1806.90.90.13. This tariff classification number is incorrect.&&&&The headings under consideration are 20.07 and 18.06.&&&&These goods are excluded from Chapter 20 by Note 2 which directs classification of fruit pastes in the form of chocolate confectionery to heading 18.06.&&&&The goods meet the terms of heading 18.06 as other food preparations containing cocoa by GIR 1. Not being powder, blocks, slabs or bars, the goods meet the terms of subheading “other”, by GIR 6. Not being ice cream mix or ice milk mix, the goods meet the terms of tariff item “other”, by Canadian Rule 1. The filling, not containing sugar, is not considered confectionery. Being put up for retail sale, but not being a chocolate, coated nuts, or confectionery, the goods meet the terms of statistical suffix “other”.