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-2016-004187

active

&&The Sensations Butter & Cheese Puff Pastry Biscuits are a set of baked goods packaged for retail sale in a plastic tray. The product contains approximately 10-11 cheese straws, 16-18 cheese butterflies, and 10-11 cheese and onion pretzels per 225g tray. Each of the three types of biscuits contains greater than 25% wheat flour along with butter, cheese and other minor ingredients.

CBSA 推理

&&Heading 19.05 of the Customs Tariff provides for bread, pastry, cakes, biscuits and other bakers' wares. The General Notes to Chapter 19 read in pertinent part: “The Chapter also covers pastry cooks' products and biscuits, even when not containing flour, starch or other cereal products”. The Explanatory Notes to heading 19.05 support the classification of biscuits made from flour, fat and additional flavours.&&&&This good meets the terms of heading 19.05 and the residual subheading 1905.90, “Other”. Tariff items 1905.90.41.00, within access or 1905.90.44.00 over access provide that the goods are classified here when valued at 44¢/kg or more, said value to be based on the net weight and to include the value of the usual retail package.&&

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