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-2016-002936

active

&&Tropical flavoured Fuel for Fire Fruit & Protein Fuel Pack is a pureed fruit snack containing banana, mango and pineapple puree, whey protein isolate, water, natural flavour and ascorbic acid. It is used as a pre or post workout high performance snack. 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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