&&The product is packaged in 5 lbs gas flushed bags consisting of a blend of shredded partially skimmed Mozzarella and Provolone cheese, powdered cellulose and a mold inhibitor.

&&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 and the Canadian Rules set out in the schedule. 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) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS).&&&&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 headings and any relative Section or 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 application for an advance ruling, you suggested tariff classification number 0406.20.91.90. This tariff classification number is incorrect.&&&&By application of GIRs 1 and 6, grated cheese is covered by Subheading 0406.20. The product is not made of Cheddar or of cheddar type cheeses and is therefore classified as "Other" either under tariff item 0406.20.92 , over access commitment, when imported without a special permit or under tariff item number 0406.20.91, within access commitment, when imported under the authority of a special import permit.&&&&By virtue of Canadian Rule 1, the product is classified under tariff classification number 0406.20.92.00, over access commitment or 0406.20.91.90, within access commitment.