&&The goods are a crunchy, crispy bite-sized snack sticks composed of strawberry, powdered fruits (apple, banana, date), cacao powder and agave fiber. The fruit ingredients are flash-frozen, slow-dried, blended into a dough with remaining ingredients, formed and dehydrated into strips. They are put up for retail sale in individual portion bags of 28 grams.

&&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 1806.90.90.19. This tariff classification number is correct.&&&&The goods are a mixture containing cacao. Explanatory Notes to Chapter 18 state that “this Chapter covers cocoa in all forms and in any proportion”. Cacao is unroasted cocoa bean. The goods meet the terms of heading 18.06 as a food preparation containing cocoa in accordance with GIR 1, and not meeting the terms of any preceding subheadings, meets the term “other” of subheading 1806.90 by GIR 6, and tariff item 1806.90.90 by Canadian rule 1. As they are put up for retail sale, and are neither a chocolate, chocolate coated nut, or a confectionery, the goods are classified in 1806.90.90.19.