Tariefschema Uitspraken D-Memoranda Handelsmaatregelen PGA-vereisten Sanctieregimes

Ruling C-2014-009026

active

&&The Clover Valley Cheese Dip is a cheddar flavoured processed cheese spread, packaged for retail sale in 425g and 454g glass jars. It is composed of water, fat (soybean oil & dairy fat), proteins (derived from milk) sugars and minerals. Although it can be heated and used as a sauce, it is primarily used as a pread or dip.

HS-classificatie

2103.90.90.90

CBSA-redenering

&&Based on information provided, this product is a combination of milk products, soybean oil and flavourings. This product is excluded from heading 04.06 by the addition of the soybean oil. Note 1(b) to Chapter 4 states "The expression "dairy spreads", means a spreadable emulsion of the water-in-oil type, containing milk fat as the only fat in the product, with a milk fat content of 39% or more but less than 80% by weight". It is also excluded from heading 19.01 as it is not a preparation of goods of heading 04.01 to 04.04.&&&&Departmental Memorandum D10-14-35 "The Tariff Classification of Sauces, Mixed Condiments and Mixed Seasonings" provides the definition that a dip is a sauce or dressing into which food is dipped before eating. Dips are intended to be served with food, as an accompaniment or condiment and are classified in heading 2103. The Clover Valley Cheese Dip is considered to be a sauce of heading 2103.&&

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