&&The product is a Katilo White Soft Cheese. It is packaged in 8kg jars, is not put up for retail sale and is made from natural buffalo & cow’s pasteurized milk, cacoa butter substitute, skim milk powder 5%, microbial rennet, salt, calcium chloride, potassium sorbet.

&&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 2106.90.35.00. This tariff classification number is incorrect.&&&&Heading 21.06 covers food preparations not elsewhere specified or included. Since this food preparation is based on buffalo & cow’s milk of heading 04.01, it meets the terms of heading 19.01 - food preparations of goods of headings 04.01 to 04.04. At the subheading level, this food preparation is provided for by residual subheading 1901.90 – Other. As the goods contain more than 10% but less than 50% of milk solids by weight and are not for retail sale, they are classified in tariff classification numbers 1901.90.33.90 within access commitment or 1901.90.34.90 over access commitment depending on whether the goods are imported under the authority of an import permit issued by Global Affairs Canada.&&