Tariff Schedule Rulings D-Memoranda Trade Remedies PGA Requirements Sanctions Regimes

Ruling 8000000083

active

&&The goods under review are 4 different mixes composed of the following :&&&&- Primawell Eiweiss Abendbrot: protein mix (27%) (wheat protein, soy protein, lupineprotein), soy grits, linseeds, sunflower seeds, wholemeal wheat flour, soy flour, wheat bran, apple fibre, sesame, salt, malt flour (barley), emulsifier: lecithine E 322 (soy). The wheat content percentage is 8%.&&&&- Primawell Low Carb Burger Buns: protein mix (35%) (wheat protein, soy protein, lupineprotein), soy flour, wheat flour, wholemeal wheat flour, soy grits, soy bran, sugar, oatfibre, salt, emulsifier(s): lecithine E 322 (sunflower); acidity regulator(s): sodium diacetate E 262 (ii); inactive yeast. The wheat content percentage is 22%.&&&&- Primawell Gluten Free Hafer Brot: organic oat flakes (gluten free) (37%), organic riceflour, organic sunflower seeds, organic linseeds, organic corn extrudate, organicsesame, organic pumpkin seed flour, organic sunflower oil, salt, organic buckwheatsourdough, organic psyllium husk powder, organic inactive yeast, organic fenugreek powder, organic&&fat-reduced cocoa powder. The wheat content percentage is 0%.&&&&- Primawell Mix Gluten free Rolls & Pizza: starch (gluten-free wheat starch, potato starch,tapioca starch), rice flour, modified starch(es), psyllium husk powder, sugar, dried rice sourdough, salt, thickener(s): hydroxypropyl methyl cellulose E 464. The wheat content percentage is 0%.&&&&The products are pre-mixed to which water is added to prepare buns, baguette, bread and pizza crust. The products are sold in bags of 500 grams or 2 kilograms. The client intends to sell the products at the retail level but also to cafes for preparing their own bakers's wares.

HS Classification

1901.20.19.10

CBSA Reasoning

&&In your application for an advance ruling, you suggested tariff classification number 1901.20 however, this is only a partial classification. Since the four products are in fact mixes for the preparation of bakers' wares of heading 19.05 and weigh less than 11.34 kg each, they are classified under subheading 1901.20.&&&&The full classification of the four products will be determined according to the following two factors, as determined by the text of the tariff items and statistical suffix:&&1) the wheat content of the products&&2) the type of product&&&&Based on the information you provided, the four products have a wheat content of less than 25% and are mixed for the preparation of bakers' wares of heading 19.05 such as buns, breads and pizzas.&&As a result, the four mixes are classified using tariff classification number 1901.20.19.10 Other, Mixes.

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