Tarife Programı Kararlar D-Muhtıraları Ticaret Önlemleri PGA Gereksinimleri Yaptırım Rejimleri

Ruling C-2016-010631

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&&The goods are Delizia® Fused Olive Oils of various flavours. Fused olive oils are products in which an aromatic natural source, for example lemon or peppers are crushed with the extra virgin olive oil during the mechanical breakdown of the olives at the time of the production. The result is mechanical “fusion” of olive oil and other fruits, vegetables or spices, rather than “fusing”, which is simply adding ingredients during cold pressing of extra virgin olive oils (also known as flavouring).&&&&These products are imported into Canada by Sunshine Coast Olive Oil Co. Ltd. and are sold to users for the purposes of making vinaigrettes, marinades, and also used in general cooking.&&&&The representative sample literature is “Eureka Lemon (Fused) Olive Oil” – product number 100435 and “Baklouti Green (Fused) Chili Olive Oil” – product number 100982 which is shipped into Canada in 10 litre (20 lbs) plastic cubes packaged within a cardboard box. The other products in this request are stated below:&&&&Product no. Description&&&&100434 Delizia Fused Blood Orange Olive Oil&&&&100435 Delizia Fused Lemon Olive Oil&&&&100133 Delizia Fused Green Limonato Olive Oil&&&&100972 Delizia Fused Bergamot Olive Oil&&&&100970 Delizia Fused Mandarin Olive Oil&&&&100974 Delizia Fused Red Grapefruit Olive Oil&&&&100982 Delizia Fused Baklouti Green Chili Olive Oil&&&&100978 Delizia Fused Cayenne Olive Oil&&&&100983 Delizia Fused Rosemary Olive Oil&&&&100142 Delizia Fused Thyme Olive Oil&&&&100141 Delizia Fused Fennel Olive Oil&&&&

HS Sınıflandırması

1517.90.99.00

CBSA Gerekçesi

&&Consideration was given to Heading 15.09 of the Customs Tariff which provides for “Olive oil and its fractions, whether or not refined, but not chemically modified.” Explanatory Notes to heading 15.09 provide that the oils classified in the heading are unadulterated olive oil and have not undergone any additional treatment other than refining which does not alter the structure of the constituent fatty acids. The infused olives oils are excluded from heading 15.09 as they do not meet any of the above definitions.&&&&Heading 15.17 of the Customs Tariff provides for “Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils”. The Delizia® Fused Olive Oils of various flavours are fused olive oils with other components such as citrus fruits, spices, and herbs. The Delizia® fused olive oil is an edible food preparation that meets the technical requirements of Heading 15.17.&&

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