&&The product is a rice based crispy cracker that has been fried and flavored. Its ingredients include, amongst others, rice, palm oil, sugar, soy sauce, glutinous rice flour, sorbitol, potato starch and black pepper powder.&&&&It comes packaged for retail sale in 100 grams bags that are labelled as containing wheat and soybean.

&&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 1905.90.10.00. This tariff classification number is incorrect.&&&&The product is a rice based crispy cracker that, as per its ingredients and manufacturing processes, meets the terms of heading 19.05. Nonetheless, it cannot be seen as a “Special dietary biscuits as defined under regulations of Health Canada; Low protein or protein-free biscuits certified by Health Canada as special low protein or protein-free products.”, as it is said to contain gluten and as it is not certified by Health Canada as a special dietary product.&&&&The Rice Cracker Balls – Black Pepper, as per its constituents and manufacturing processes, is similar to a crisp savoury food product. It is also marketed and packaged in a similar way as other crisp savoury food products.&&&&As such, it is classified under 1905.90.90.10, as Other Corn chips and similar crisp snack foods, by way of GIR 1 and 6.