&&This product is a frozen sauce containing Portobello mushrooms, cream, Swiss American cheese, water, whole milk, onions, butter and other minor ingredients. The product is kettle cooked and hot-filled into bags for use in food service outlets. The sauce is simply thawed prior to use on burgers, fries, potatoes and other food items.

HS 归类

2103.90.90.90

CBSA 推理

&&Your representative has suggested classification under 2103.90.90.90 as other sauce. D10-14-35, The Tariff Classification of Sauces, Mixed condiments and Mixed Seasonings, contains a glossary with the term sauce listed as follows:&&&&A sauce may be defined as any hot or cold liquid or semi-liquid product, which when added to a food as it is being served, adds to its appearance, aroma, flavour or texture. It may or may not, include the use of spices or spice extracts. Spices, Condiments and Seasonings, Part Four Condiments and Sauces.&&&&Heading 21.03 of the Customs Tariff provides for sauces and preparations. The product under review is used to flavour dishes as they are served. It also provides a contrast in texture and colour. This good meets the technical requirements of heading 21.03.&&

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