&&This is a ready-to-eat chewy granola bar comprised of almonds, peanuts, rice crisps, chocolate chunks, and granola. It is bound by a sugar syrup. The bar is dipped in a chocolate flavoured coating, which covers only the whole bottom and part of each side of the bar. Every bar is individually wrapped and presented for retail sale in a box of six bars.

&&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 1806.90.90.99. This tariff classification number is incorrect.&&&&Heading 18.06 provides for "Chocolate and other food preparations containing cocoa". The third paragraph of the Explanatory Notes (ENs) to heading 18.06 reads, in relevant part, “The heading also includes …, in general, all food preparations containing cocoa …”&&&&Based on its description, the product meets the condition of being a food preparation containing cocoa, as included in the abovementioned paragraph of the ENs to heading 18.06. Therefore, the product meets the terms of heading 18.06 and is classified therein, as "other food preparations, containing cocoa", by application of GIR 1.&&&&The product cannot be classified under subheading 1806.10 because it is not cocoa powder. In addition, the product cannot be classified under subheading 1806.20 because it is not a preparation in a bar weighing more than 2 kg, or a preparation in bulk form in containers or immediate packings of a content exceeding 2 kg. Rather, the product being in a bar form, not filled, is classified under subheading 1806.32 by application of GIR 6.&&&&There is no breakout at the tariff item level. At the statistical suffix level, the product is classified in 1806.32.00.90 because it is not considered "confectionary".