Penaakulan 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 0307.22.90.00. This tariff classification number is correct.&&&&The good requested for Advance Ruling are Bay Scallops that are heat-shocked (which do not entail cooking as such) to open the shells in order to shuck the meat for freezing.&&&&The Bay Scallops are prepared by the following process: live scallops harvested from the sea, transport to the plant, rinse with fresh water, hot shock with steam to open the shells, shuck the meat out of the shell, remove the viscera, cleaning, individually quick frozen, pack in plastic bags.&&Heading 03.07 covers, "Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine" Subheading 0307.22 specifically covers: "- Scallops and other molluscs of the family Pectinidae:"&&&&0307.21 -- Live, fresh or chilled&&0307.22 -- Frozen&&0307.22.10---Smoked&&0307.22.90---Other&&&&Rule 1 of the General Rules for the Interpretation of the Harmonized System (HS), commonly referred to as GIRs, directs that, for legal purposes, the classification of goods is to be determined according to the terms of the heading and any relative Section and/or Chapter Notes.&&&&Rule 6 of the General Rules for the Interpretation of the Harmonized System (HS), directs that, for legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In addition, Section 11 of the Customs Tariff Act states:&&&&"In interpreting the headings and subheadings, regard shall be had to the Compendium of Classification Opinions to the Harmonized Commodity Description and Coding System and the Explanatory Notes to the Harmonized Commodity Description and Coding System, published by the Customs Co-operation Council (also known as the World Customs Organization), as amended from time to time."&&&&Explanatory Notes to Chapter 3 states that scallops that have been subject to scalding or heat shock, necessary to open the shell will remain in this chapter&&&&Explanatory Notes to heading 03.07 reiterates that scallops that have been subject to scalding or other types of heat shock are covered in this chapter and heading.
