Tariff Schedule Rulings D-Memoranda Trade Remedies PGA Requirements Sanctions Regimes

Ruling C-2015-010263

active

&&The product is described as fresh milk where the fat is removed and is subjected to a high heat treatment resulting in a non-fat, dry whitish powder. According to the information provided, it contains lactose, milk proteins and minerals in the same proportions as found in fresh milk. The fat content has been reduced to a maximum of 1.25%. No preservatives, neutralizing or other chemical agents have been added. The product is especially suited for baked goods, dry mixes and process meat and is sold in bags of 25 kg.

HS Classification

0402.10.10.00 within or 0402.10.20.00 over

CBSA Reasoning

&&Note 1 to Chapter 4 provides: "The expression "milk" means full cream milk or partially or completely skimmed milk". The Explanatory Notes to Heading 04.02 state that the heading covers: "milk (as defined in Note 1 to this Chapter) and cream, concentrated (for example, evaporated)… whether liquid, paste or solid (in blocks, powder or granules) and whether or not preserved or reconstituted". The product is a dry powder of skimmed milk is covered by heading 04.02.

Related Rulings

8000007179 | HS 0402.21.11.00 / 0402.21.12.00

&&According to the information presented, the product is a whole milk powder to which an emulsifier, soy lecithin, has been added. It contains a minimum...

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