Uzasadnienie 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 1701.91.90.91. This tariff classification number is correct.&&&&Heading 17.01 provides for “Cane or beet sugar and chemically pure sucrose, in solid form.” The Explanatory Notes to heading 17.01 read, in relevant part, “Refined cane or beet sugars are produced by the further processing of raw sugar. They are generally produced as a white crystalline substance which is marketed in various degrees of fineness or in the form of small cubes, loaves, slabs, or sticks or regularly moulded, sawn or cut pieces. … It should be noted that cane and beet sugar fall in this heading only when in the solid form (including powders); such sugar may contain added flavouring or colouring matter.”&&&&Considering that the product is made from refined sugar combined with natural and artificial flavours and colours, the product meets the terms of heading 17.01 as “Cane or beet sugar and chemically pure sucrose, in solid form”; therefore, it is classified therein by application of GIR 1.&&&&The product, being made from refined sugar combined with natural and artificial flavours and colours, cannot be classified under supressed subheading 1701.1x. Instead, it is classified under supressed subheading 1701.9x, more specifically under subheading 1701.91 by application of GIR 6 because it contains flavoring and colouring matter.&&&&In regards to the classification of the product at the tariff item level, as the product is manufactured in the U.S., and not Peru or Honduras, it is classified under tariff item 1701.91.90 by application of Canadian Rule 1.&&&&Not being a preparation for the preparation of lemonade, but being put up for retail sale, the product is classified in 1701.91.90.91.
