&&The “Organic High Oleic Sunflower Oil, Product Numbers 412418K0R and 412418CMR” are clear, pale-yellow liquids to be used in various manufacturing industries to produce various products. The oils are manufactured by pressing hybridized seed kernels of the Helianthus annus plant (Sunflower) without use of chemical solvents. The resulting oil is refined, bleached, winterized and deodorized by certified organic processes.&&&&Product 412418K0R is intended to be used in the manufacture of skincare, body care, hair care, sun care, baby care, deodorants, soaps, masks, cleansers, and similar cosmetic formulations.&&&&Product 412418CMR is intended to be used in the manufacture of foods and beverages, and fragrance oils.&&&&Both product numbers are imported in a one-way corrugated bulk liquid container consisting of a multi-wall corrugated paperboard outer sleeve, and an inner flexible plastic film liner bag (bladder) with a built-in dispensing valve, weighing 192.78Kg and 920Kg, respectively.

&&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 1512.19.11.00.This tariff classification number is correct.&&&&The goods meet the terms of heading 15.12 as “sunflower-seed oil, refined, but not chemically modified” in accordance with GIR 1, and because it has been refined it meets the terms of subheading 1512.19 “other” in accordance with GIR 6.&&&&As the goods will be used in manufacturing industries for producing various product, it meets the terms “for processing”, as defined in D-Memorandum D10-14-69, of tariff item 1519.19.11 by Canadian Rule 1.