&&These products are described as Toaster Scrambles. The Toaster Scrambles are pastries that are filled with liquid cheese, egg, bacon or sausage and are fried and frozen. They are designed for eating primarily during breakfast. They are ready to eat out of the toaster.

&&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 1905.90.90.90. This tariff classification number is correct.&&&&These Toaster Scrambles are predominately made of flour, contain less than 20% by weight of sausage or meat, and meet the terms of Heading 19.05. Explanatory Note (A) (10) includes pastries and cakes containing ingredients such as flour, starches, butter or other fats, sugar, milk, cream, eggs, cocoa, chocolate, coffee, honey, fruit, liqueurs, brandy, albumen, cheese, meat, fish, flavourings, yeast or other leavening agents.