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-2015-002459

active

&&This organic baby cereal is a powdered preparation consisting of 93% organic rice flour, 4.2% moisture, .5% soy lecithin and 2.8% vitamins and minerals. It is packaged for retail sale in a 208 gram rigid plastic jar with flip top plastic cap and can be prepared by adding breast milk or iron-fortified infant formula.

HS 归类

1901.10.10.00

CBSA 推理

&&Food preparations of flours, groats, meal, starch or malt extract, not containing cocoa are specifically provided for under Heading 19.01 of the Customs Tariff. The organic baby cereal is a food preparation of rice flour which meets the terms of the heading as a food preparation. Sub heading 1901.10 provides for "preparations for infant use, put up for retail sale", the good under review is specifically for infant use and therefore meets the terms of the subheading.

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