ตารางพิกัดอัตราศุลกากร คำวินิจฉัย D-Memoranda มาตรการแก้ไขทางการค้า ข้อกำหนด PGA ระบอบคว่ำบาตร

Ruling 8000011288

active

&&The product under review is a plastic package with three individual compartments, each compartment containing one of the following: 8 slices of tequila and ghost pepper salami, 8 slices of fontina cheese, or 4 olive oil sea salt crackers. The package is sealed with transparent film on top and weighs 65g, made up of 29g cheese (45%), 25g salami (38%), and 11g crackers (17%).

การจำแนกรหัส HS

0406.90.99.00 oac / 0406.90.98.90 wac

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 0406.90.99.00. This tariff classification number is correct.&&&&There are no headings which cover the goods as a whole by GIR 1. The goods are considered a set for retail sale as they consist of multiple goods which are classifiable in different heading, consist of articles intended to be consumed together, and are put up in a manner suitable for sale directly to end users without repackaging. The goods will therefore be classified according to GIR 3(b), by the component which gives it its essential character. The component which gives this product its essential character is the fontina cheese, by quantity and weight.&&&&The goods are classified in heading 04.06 as “cheese” by GIR 3(b), subheading 0406.90 as “other cheese” by GIR 6, and at the tariff item level, in 0406.90.99 when over access commitment, and 0406.90.98 when within access commitment, by Canadian Rule 1.&&

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