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 1601.00.11.00. This tariff classification number is incorrect.&&&&Heading 16.01 provides for sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products. Sausages are considered to be tube-like preparations containing meat that has been cut into very small pieces and mixed with various other ingredients, including spices. Since your product is canned chunks of chicken, it cannot be considered to be a sausage.&&&&Instead, since your product has been cooked, it is provided for by heading 16.02 which covers all prepared or preserved meat, meat offal, blood or insects of the kind falling in chapter 16, except sausages and similar products, meat extracts and meat juices. Under this heading, chicken is identified as fowl of the species Gallus domesticus, which is provided for under subheading 1602.32. Also, since as the product is canned, it is specifically named under tariff item1602.32.91.
