เหตุผล 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 1901.90.33.00. This tariff classification number is incorrect.&&&&As it contains over 40% whey powder (of 04.04) this product meets the following terms of 19.01, "food preparations of goods of headings 04.01 to 04.04, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included". The product could equally meet the terms of 21.06, "Food preparations not elsewhere specified or included'.&&&&GIR 3(a) states, "The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods".&&&&"Food preparations of goods of heading 04.01 to 04.04", is a more specific description than simply "food preparations". The expression "food preparations" encompasses the entire mixture. As such, all of the conditions to apply 3 (a) have been met and the goods in issue are properly classified in heading 19.01 in accordance with Rule 3 (a) of the General Rules.&&&&This product is not specifically named at the subheading level and is classified in 1901.90 as “-Other", by application of GIRs 1 and 6.&&&&Since this product contains more than 10% but less than 50% on a dry weight basis of milk solids, it is not put up for retail sale, and it is not a prepared pudding. As such, tariff classification numbers 1901.90.33.90 and 1901.90.34.90 apply by application of Canadian Rule 1.
