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-2016-002598

active

&&Torani Real Cream Frappe Base is composed of whole milk, water, sugar, heavy cream, nonfat milk and other ingredients; it is packaged in 1.5 liter tetra packs. The literature provided indicates it is for foodservice use only and is used to create frappés. Based on the information provided, and the lab analysis, this product contains over 50% dairy content and more than 10% but less than 50% milk solids on a dry weight basis.&&

CBSA 推理

&&Heading 19.01 of the Customs Tariff covers food preparations of goods of headings 04.01 to 04.04, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. The preparations of this heading may be distinguished from the products of headings 04.01 to 04.04 in that they contain, in addition to natural milk constituents, other ingredients not permitted in the products of those earlier headings, such as more water than is normally part of the dairy ingredients.&&&&The Real Cream Frappe Base meets the terms of subheading 1901.90. Classification is further divided into two tariff items, goods not put up for retail sale and other. The Real Cream Frappe Base is packaged in a tetra pack sold to the foodservice industry, which is not considered "put up for retails sale", therefore the goods under review meet the terms of 1901.90.33.90, which provides for goods not put up for retail sale, if accompanied by an import permit issued by Global Affairs Canada or 1901.90.34.90 if no import permit is presented.&&&&

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