&&These frozen food products consist of water, sugar, corn syrup solids, fructose, concentrated lemon, pineapple and strawberry juices, citric acid, vegetable gums, natural color, natural flavour, polysorbate 80, glycerin and sunflower oil. The natural flavour contains trace amount of milk. They are packaged for retail sale in two formats: single units of 80mL and in six packs of 80mL each.&&&&

&&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 advance ruling request, you proposed that the goods be classified under 2105.00.10.00. This tariff classification number is correct. Heading 21.05 provides for ice cream and other edible ice, whether or not containing cocoa. Paragraph 21 of Departmental Memoranda D10-18-4 specifies that sherbet is a product made from the same ingredients as flavoured ice but which contains not less than 2% nor more than 5% milk solids. Since the subject goods contain less than 2% milk solids (maximum 0.025%), they do not meet the definition of sherbets and are therefore considered to be flavoured ice of tariff item 2105.00.10.&&