関税スケジュール 裁定 D-メモランダ 貿易救済措置 PGA要件 制裁体制

Ruling C-2014-007920

active

&&Four Loko is a line of malt-based, flavoured beverages with 8% alcohol. It is produced by fermenting wort into beer, filtered and blended with Phusion's proprietary blend of ingredients, including: flavouring, sugar, preservatives and water. It is packaged in 695ml cans and is available in the following flavours: Peach, Fruit Punch, Lemonade and Watermelon.

HS分類

2206.00.92.30

CBSAの根拠

&&*** UNDER REVIEW&&This product is a fermented alcoholic beverage that is mixed with a non-alcoholic beverage as described in the Explanatory Notes to heading 22.06. This heading also covers mixtures of non-alcoholic beverages and fermented beverages and mixtures of fermented beverages of the foregoing headings of chapter 22, e.g. mixtures of lemonade and beer or wine, mixtures of beer and wine, having an alcoholic strength by volume exceeding 0.5% vol. The product is excluded from consideration in heading 22.03 as a result of the wording in the Explanatory Notes to that heading. The Note, states in part, "cherries or other flavouring substances are sometimes added during fermentation". This product has the flavouring added after fermentation and is therefore excluded from heading 22.03. ***

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