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-2016-001134

active

&&The flavoured ice pop, in four different flavours, is an elongated ice bar with a flat wooden stick usedto hold the product while consuming. Each ice pop is individually wrapped in polypropylene and then boxed in packages of eight. Based on the ingredient composition provided for each of the four flavours, the ice pops consist of 67-68% water, 16.5-17.5% sugar, 5% skim milk powder, 2.5% cream, 2.5% corn syrup, 2% whey powder, and less than 2% each of other ingredients.

HS 归类

2105.00.91.90

CBSA 推理

&&Canada Border Services Agency (CBSA) Memorandum D10-18-4 provides guidance on classifying the goods in question. The goods under review contain more than 5% milk solid content, in accordance with the guidance provided in the memorandum, the ice pops are not flavoured ice per paragraph 20 as they contain milk-derived ingredients. They are not sherbets per paragraph 21 as they contain more than 5% milk solids. They are not ice cream or ice milks per paragraphs 22 and 23 as they do not contain at least 33% total solids. By default, they are classified as "other edible ice" as per paragraph 24.

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