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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.

Raisonnement de l'ASFC

&&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.

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