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 2202.99.90.90. This tariff classification number is incorrect. CHAPTER 22 General Explanatory Note (A) states: "This Chapter does not cover: (A) Liquid dairy products of Chapter 4.” HEADING 22.02 Explanatory Note (B)(A) states: "This heading does not include (A) liquid yogurt and other fermented or acidified milk and cream containing cocoa, fruit or flavouring.” CHAPTER 4-DAIRY PRODUCE; General Explanatory Note 1. (C) states: “This Chapter covers: (C) Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream.” HEADING 04.03: “This heading covers buttermilk, and all fermented or acidified milk and cream and includes curdled milk and cream, yogurt and kephir. The products of this heading may be in liquid, paste or solid (including frozen) form and may be concentrated (e.g., evaporated or in blocks, powder or granules) or preserved.”
