&&These WaHiki Frozen Desserts (Vanilla, Chocolate, Mango, Matcha & Turmeric Latte) are ready to eat frozen desserts packaged for retail sale in 120 ml and 480 ml containers. Containing no dairy, they consist mainly of coconut milk, water, sugar, and other flavouring and sweetening ingredients.

&&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. 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) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&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 heading and any relative Section and 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 request for an advance ruling, you proposed tariff classification under 2105.00.10.00. This tariff classification number is correct.&&&&The classification of ice cream and other edible ice is addressed in the CBSA Departmental Memorandum D10-18-4, paragraphs 20 to 24. Paragraph 20 describes flavoured ice of tariff item 2105.00.10 as “a frozen food containing water, sugar or other sweetening agents, fruit juice or other flavouring, but not containing milk, cream, or other milk-derived ingredients.”&&&&The products meet the definition of flavoured ice as per D10-18-4 and are correctly classified as “Ice cream and other edible ice, whether or not containing cocoa. - Flavoured ice and ice sherbets.”&&