&&"Big Mozz Sticks" are a frozen mozzarella stick product. Whole milk mozzarellas is aged, mixed and extruded into sticks. The mozzarella sticks are put through a series of batter and breader coatings which includes Romano cheese, garlic, parsley and other seasoning and breading ingredients. Once coated in batter and breading, they are par fried, flash frozen and packaged into bags and retail boxes. Each box has a net weight of 13.44 oz (381 g). The product consist of more than 60% cheese.

&&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 1570.40.69.09. This tariff classification number is incorrect.&&&&Heading 04.06 provides for cheese. Explanatory Notes to the heading state that cheeses which have been coated with batter or bread crumbs and pre-cooked remain classified in this heading provided that the goods retain the character of cheese. The subject good, consisting of over 60% mozzarella cheese, retains the essential character of cheese. As such, they meet the terms of Heading 04.06 as Cheese by GIR 1, and Subheading 0406.90 Other Cheese by&&&&GIR 6. They meet the terms of Tariff Item which provides for mozzarella and mozzarella types, and are classified under 0406.90.62.00, over access commitment, or 0406.90.61.00, within access commitment.