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

Ruling 8000000084

active

&&The product is pre-mixed and water is to be added to make pizza crust. The product is sold in bags of 500 grams or 2 kilograms.&&&&The mix contains the following ingredients:&&&&- 34% protein mixture (wheat protein, soy protein, rice protein) ; wheat flour 30%; soy flour 29%; yeast <5%; salt <5%; Emulsifier: sunflower lecithin E 322, mono and diglicerides of fatty acids E 471 <2%.&&&&The total wheat content percentage is 31%.

HS Classification

1901.20.15.19 / 1901.20.13.10

CBSA Reasoning

&&In your request for an Advance Ruling you proposed tariff classification under 2106.90.98 for the pizza mix. This tariff classification number is incorrect.&&&&Tariff item 2106.90.98 states that the items included under this Tariff item are Jelly powders, ice cream powders and powders for similar preparations. The product under review is a mix intended for the preparations of pizza crusts, and therefore does not fall under this item.&&&&Based on its ingredients, it should be considered to be classified under the heading if 19.01 which provides for food preparations of flour.&&&&At the subheading level, the products meets the terms of subheading 1901.20 - Mixes and doughs for the preparation of bakers's wares of heading 19.05.&&&&The full tariff classification of the product will be determined according to the following three factors, as determined by the text of the tariff items and statistical suffix:&&1) the product weight,&&2) its wheat content and,&&3) the type of product.&&Based on the information you provided, the individual packages will not weigh more than 11.34kgs, will have a wheat content higher than 25%; and is a mix for making bread.&&As a result, the EiweiB pizza hell mix is classified under tariff classification number 1901.20.15.19 as ---- Other, containing 25% or more by weight of wheat, over access commitment.&&The product may only be classified under tariff classification number 1901.20.13.10 (within access commitment) if a permit is obtained for the importation, as per Section 10(2) of the Customs Tariff:&&Classification of "within access commitment" goods&&(2) Goods shall not be classified under a tariff item that contains the phrase “within access commitment” unless the goods are imported under the authority of a permit issued under section 8.3 of the Export and Import Permits Act and in compliance with the conditions of the permit.

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