&&The goods are described as “Thrive Tribe Paleo Cookies” which come in a variety of flavours. These cookies are composed of almond flour, arrowroot flour, coconut sugar, tapioca flour and various other ingredients. The advance ruling covers the following flavours: Pecan Shortbread, Cherry Almond, Chocolate Mint and Sweet Cinnamon.

Classification SH

1905.31.29.00

Raisonnement de l'ASFC

&&Based on the descriptive literature provided, these flavoured cookies meet the terms of heading 19.05, specifically subheading 1905.31. As the goods are valued at more than 44¢/kg, and contain less than 25% by weight of wheat, they are classifiable under tariff item 1905.31.29.

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