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-2014-008781

active

&&This product is a fully cooked smoked sausage flavoured with processed cheddar cheese and jalapeno peppers. The sausage is individually vacuum packed for retail sale in a 175g package. It is composed of pork, chicken, beef, pasteurized processed cheddar cheese and various other ingredients.

HS 归类

1601.00.90.10

CBSA 推理

&&Sausages are specifically provided for in Chapter 16 "Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates". Explanatory Note 2 to Chapter 16 states in part, "Food preparations fall in this Chapter provided that they contain more than 20% by weight of sausage, meat, meat offal….etc. In cases where the preparation contains two or more of the products mentioned above, it is classified in the heading of Chapter 16 corresponding to the component or components which predominate by weight". In the case of the Central Park Deli Cheddar Jalapeno Smokie, the predominate meat is the pork.

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