&&This creamy milk caramel spread is packaged for retail sale in 444ml glass jars and is made from skim milk, sugar, vanilla and sodium bicarbonate. It is generally used to flavour beverages, or as a spread to be served over ice cream, cheesecake, waffles, pancakes or fruit.

Klasyfikacja HS

1901.90.39.90

Uzasadnienie CBSA

&&The Dulce de Leche milk caramel spread is made from skim milk of Chapter 4 with the addition of sugar, vanilla and sodium bicarbonate, as well as small amounts of other ingredients. The good contains ingredients not permitted in Chapter 4. Food preparations based on dairy products are classified in heading 19.01.&&&&Heading 19.01 provides for food preparations of goods of headings 04.01 to 04.04, …, not elsewhere specified or included. This good meets the terms of the heading as a food preparation made from milk. Laboratory analysis determined that this spread contains more than 10% milk solids but less than 50% on a dry weight basis, which meets the terms of tariff item; therefore it is classified under 1901.90.39.90.&&

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