&&Beer Cheese Sauce 400417 is composed of white cheddar, Neufchatel cheese, evaporated milk, cream, butter, cheddar concentrate, natural blue cheese flavour, butter fat roux, water, red cream ale, corn starch and salt. It is packaged for food service, frozen, in two pound bags.

&&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 2103.90.90.90. This tariff classification number is correct.&&&&Chapter 4 of the Customs Tariff covers cheese and curd but excludes “food preparations based on dairy products (in particular, heading 19.01)” under Explanatory Note (a) to that chapter. Heading 19.01 excludes “sauces and preparations therefor” under exclusion (f) to that heading and refers to heading 21.03.&&&&Sauces are normally added to food as it is cooked or as it is served as described in Memorandum D10-14-35, The Tariff Classification of Sauces, Mixed Condiments and Mixed Seasonings. Since this product is not specifically named in any subheading of heading 21.03 it falls under the residual subheading 2103.90. This product is also not specifically named in the tariff items of 2103.90 and falls under the residual tariff item 2103.90.90. As it is not a sauce based on fish products, the classification number is 2103.90.90.90.&&