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

Ruling 8000000093

active

&&The item under review is "Primawell Easy Back Dark 2.0 (quinoa and Amaranth) EB01" bread mix.&&&&The mix contains the following ingredients: wheat flour, oat flakes, wheat gluten, amaranth, soy grits, wholemeal wheat flour, wholemeal rye flour, sunflower seeds, spelt flakes, dried rye sourdough, wheat starch, quinoa flour, quinoa flakes, linseeds, sea salt, wheat flakes, barley malt flour, apple fibre, rye flour, wheat bran. The wheat content percentage is 43%.&&&&The product is pre-mixed and water is to be added in order to make a bread. The product is to be sold to the public in either bags of 500 grams or 2 kilograms.

HS Classification

1901.20.15.19 / 1901.20.13.10

CBSA Reasoning

&&In your application for an advance ruling, you suggested classification of your product in subheading 1901.20 however, this is only a partial classification. Since the product is in fact a mix for the preparation of bakers' wares of heading 19.05 (bread), your product is classified under subheading 1901.20.&&&&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 than11.34kgs, will have a wheat content higher than 25%; and is a mix for making bread.&&&&As a result, the Primawell Easy Back Dark 2.0 (quinoa and Amaranth) EB01 bread 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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