&&These goods, packaged for retail sale in 500 gram plastic tubs, are marketed as dairy free yogurt. They consist of the following ingredients: water, coconut cream, modified tapioca starch, salt, and raspberry, vanilla or passionfruit preparation depending on the flavour. The raspberry preparation contains cane sugar, raspberries, water, corn starch, natural flavor, black carrot juice, pectin, sodium citrate. The vanilla preparation contains cane sugar, water, natural flavor, locust bean gum, lemon juice concentrate. The passionfruit preparation contains cane sugar, water, passionfruit puree, passionfruit juice concentrate, corn starch, sodium citrate pectin, natural flavor, fruit and vegetable juice, lemon juice concentrate.

&&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 2106.90.10.90 This tariff classification number is incorrect as the goods do not meet the terms of “Cream of coconut syrup for use in the manufacture of beverages” as requested. However, subheading 2106.90 does provide for other food preparations not elsewhere specified or included. As the goods are food preparations that contain no cheese or dairy of any kind, and are not classified anywhere else, residual tariff item 2106.90.99 is appropriate for classification of the goods under review.&&