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-2016-002935

active

&&Fuel for Fire Fruit & Protein Fuel Pack is a pureed fruit snack containing various pureed fruits and vegetables and whey protein isolate for use as a pre or post workout high performance snack. In addition to the whey protein, all flavours include water, natural flavour and ascorbic acid. The Sweet Potato Apple also includes an apple, pear and sweet potato puree with ground cinnamon; the Mixed Berry includes an apple, raspberry, and blackberry puree; and the Strawberry Banana includes a banana and strawberry puree. It is packaged for retail sale in a 10g pouch with a plastic cap and should be consumed within 24 hours once opened.

HS 归类

2106.90.99.99

CBSA 推理

&&The request suggests tariff classification under 2008.97.10.90 which provides for “Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included, mixtures, other”.&&&&The explanatory notes provide that goods containing fruit or nuts and other edible parts of plants remain classified in 20.08 providing the essential character of the preparations is given by such fruit. In this case, the whey powder isolate changes the essential character from a fruit product to a food preparation of subheading 2106.90.&&

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