&&This is a root beer flavoured spirituous beverage with an alcohol content of 35% by volume. This product is made with Canadian Whisky, root beer flavouring, sugar syrup and other ingredients.

&&Heading 22.08 of the Customs Tariff provides for the classification of spirits, liqueurs and other spirituous beverages. The goods at issue may not be classified under subheading 2208.30 as the Explanatory Note (A) to heading 22.08 specifically directs that “Spirits” are goods manufactured “without adding flavouring”. As the Revelstoke Root Beer Whisky contains added flavouring, it cannot be considered a whiskey for classification purposes. Instead, the goods at issues meet the terms described in Explanatory Note (B) to heading 22.08 and would be best described as a ‘Liqueurs’ of subheading 2208.70.