In addition, the court may look to the Explanatory Notes accompanying a tariff subheading as a persuasive, but not binding, interpretative guide.Value Vinyls, Inc. v. United States, 568 F.3d 1374 (Fed. Cir. 2009) (internal citations and quotations omitted). After conducting such analysis, the Court concludes that "other edible ice" plainly includes mellorine.