&&According to the documentation provided, the product is a rice crisp made from 91% organic rice, 5% sunflower oil, 2% maltodextrin and 1% sea salt and traces of sugar and kelp extract. During the manufacturing process, rice is steamed, kneaded and shaped into disks before being baked in an oven, flavoured and packaged for retail sale.

&&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 the request for a ruling, classification number 1905.90.10.00 as “Special dietary biscuits as defined under regulation of Health Canada” was proposed. Section B.24.001 of the Food and Drug Regulations define the terms “foods for special dietary use”. As it relates to gluten-free products, Section B.24.003 (1) states, in part, that no goods shall be labelled in a manner likely to create the impression that a product is for special dietary use unless the foods meet one of the conditions outlined in this subsection. As the manufacturer of the product provided evidence that the goods were manufactured to be free of gluten throughout the manufacturing process, the proposed tariff classification of 1905.90.10.00 is appropriate since the goods are baked and are gluten-free thereby meeting Health Canada’s definition of “foods for special dietary use”.&&