&&The “Aseptic Alphonso Mango Puree” is a homogenous preparation of mangoes intended to be used by industrial food manufacturers as a raw ingredient for further processing of beverage or food products. The product is composed primarily of Alphonso mango with some added citric or ascorbic acid. The mangos are peeled and de-stoned, pulped, strained, and packaged in 220 liter aseptic bags and placed within in 215kg drums. The product is not packaged or sold for direct retail sale.

&&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 2008.99.30.00. This tariff classification number is correct.&&&&The ENs to Chapter 8 state the chapter covers stoned and pulped fruits, and that homogenization by itself does not qualify a product for classification as a preparation of Chapter 20. During its manufacture, the de-stoned and pulped mango flesh was passed through a 2mm strainer, which prepared the fruit beyond the processes allowed in Chapter 8.&&&&The strained puree underwent a heating process for sterilization, and is not considered cooked, which excludes it from heading 20.07 as a fruit puree prepared by cooking fruit pulp. The ENs to heading 20.08 permit the addition of other substances may be added to the products of this heading, provided they do not alter the essential character of the fruit. The addition of citric or ascorbic acid has not altered the character of the mango.&&&&The goods meet the terms of heading 20.08 as a “Fruit, otherwise prepared, not elsewhere specified or included”, in accordance with GIR 1, and not being a mixture, subheading 2008.99 as “other” by GIR 6. The goods meet the terms of tariff item 2008.99.30 “mangoes” by Canadian Rule 1.