Tariefschema Uitspraken D-Memoranda Handelsmaatregelen PGA-vereisten Sanctieregimes

Ruling C-2014-008729

active

&&The Swanson Skillet Family Size Chicken Stir Fry is a frozen dinner that is packaged for retail sale in a 1.19 kg package. It consists of 28% cooked pasta, 26% stir fry sauce, 15% cooked chicken, and approximately 30% broccoli, carrots and red peppers.

HS-classificatie

1902.30.50.90

CBSA-redenering

&&The Swanson Skillet Family Size Chicken Stir Fry is a meal put up for retail sale. General Interpretative Rule (GIR) 3B provides that “mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3 (a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.” This product consists primarily of pasta which is specifically provided for in Chapter 19. Heading 19.02 provides for “pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared…”

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