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-2016-004532

active

&&The products are lactic acid fermented tofu spreads available in 7 flavours: Olives, Turmeric, “Pepper 5 berries”, Chives, Shallots, Garlic & Fines herbs, Cumin & Basil. They contain 90-93% lactic acid fermented tofu plus some olive and/or canola oil and various seasonings, except for the Olive flavour (73% tofu and 20% olives). According to information provided, lactic acid fermented tofu has a texture like that of cheese spread. And while lactic starters are used, the final products are lactose and dairy free. They are packaged for retail sale in 125 gram plastic containers.

HS 归类

2106.90.99.99

CBSA 推理

&&Tofu is made by giving soy milk a heat treatment before adding a coagulant (in this case: lactic starters). Soy milk itself is ground soybeans dispersed in water, making the products dairy free. Soybeans having lost their essential character through this process, tofu is considered one of “Food preparations not elsewhere specified or included” under heading 21.06.

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