税则表 预裁定 D 系列备忘录 贸易救济 PGA 要求 制裁制度

Ruling C-2014-007611

active

&&These capsules are packaged for retail sale in a box of 60 grams with two pouches containing five capsules each. Each capsule contains ground, roasted, decaffeinated coffee that is ready to brew in Martello espresso machines.

HS 归类

0901.22.00.00

CBSA 推理

&&A review of the product literature and the composition of the goods reveal that each capsule is made up solely of roasted and ground coffee beans. Heading 09.01 specifically covers coffee, whether or not roasted or decaffeinated and whether or not ground.

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