CBSA 推理
&&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 1901.90.53.00. This tariff classification number is incorrect.&&&&This product does contain a total of 59.4% of goods of headings 04.01 to 04.04 (52.4% whey powder of heading 04.04, and 7% whole milk powder of heading 04.02). However, in order to meet the terms of heading 19.01, food preparations of this heading must also be “not elsewhere specified or included”.&&&&Heading 21.03 provides for “Sauces and preparations therefor”. Explanatory Note (A) to heading 21.03 states “Sauces are generally in liquid form and preparations for sauces are usually in the form of powders to which only milk, water, etc. need to be added to obtain a sauce.” This preparation requires only the addition of water to be added to obtain the béchamel sauce, and therefore meets the terms of heading 21.03 as a preparation for sauce.&&&&As this good meets the terms of heading 21.03, it is therefore excluded from heading 19.01 because it is elsewhere specified and it is classified under heading 21.03 by application of GIR 1.&&&&This product is not specifically named at the sub-heading, tariff item levels or statistical suffix levels and is classified in 2103.90.90.90 as “-Other, ---Other, Other” by GIRs 1, 6 and Canadian Rule 1.
