&&The goods are sachets of powdered drink mix composed of dried date, dried banana, dried strawberry, cacao powder, coffee powder, maca powder, apple fiber. The fruit ingredients are flash-frozen, slow-dried, and blended into a powder. The goods are packaged for retail sale in a box containing four individual portions of 23 grams.&&Instructions for use indicate the goods can be added to water or milk, shaken, to create a drinkable smoothie, or mixed into breakfast foods such as oatmeal.

&&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.&&&&Consideration was given to heading 21.01, which covers “preparations with a basis of coffee”. This mixture contains coffee powder, but in small proportion in relation other ingredients, and therefore is not considered a preparation with a basis of coffee.&&&&The preparation also contains cacao powder. Explanatory Notes to Chapter 18 state that “this Chapter covers cocoa in all forms and in any proportion”. Cacao powder is derived from unroasted cocoa beans. 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 preceding subheadings meet the term “other” of subheading 1806.90 by GIR 6. As the goods are not a chocolate ice cream/milk mix, they meet the term “other” of tariff item 1806.90.90 in accordance with Canadian rule 1. As they are put up for retail sale the goods are classified in 1806.90.90.19.