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Ruling 8000003219

active

&&The PZ Totino's Buffalo Style Chicken Pizza Bites are pre-cooked square dough pieces with a Buffalo Style Chicken filling. The ingredients include Pizza Roll Dough 52.50%, Rolls Skin Slurry 15.260%, Buffalo Chicken Filling 47.50% and Buffalo Chicken Sauce Spices 13.120%.

Phân loại mã HS

1905.90.90.90

Lý giải của CBSA

&&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 and the Canadian Rules set out in the schedule. 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) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS).&&&&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 headings and any relative Section or 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 application for an advance ruling, you suggested tariff classification number 1905.90.90.90. This tariff classification number is correct.&&&&The PZ Totino's Buffalo Style Chicken Pizza Bites meets the terms of heading 19.05, "Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products".

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