Taryfa celna Orzeczenia klasyfikacyjne Memoranda D Środki ochrony handlu Wymogi PGA Reżimy sankcyjne

Ruling C-2016-010632

active

&&The goods are Delizia® Fused Olive Oils of various flavours. These oils are infused oils not fused oils. Fused olive oils are oils in which an aromatic natural source, for example lemon or peppers, is 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 “infusing”, 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 is “Persian Lime Olive Oil” – product number 100836, “Wild Fernleaf Dill Olive Oil” – product number 100590 and “Wild Mushroom and Sage Olive Oil – Product number 100988 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&&&&100201 Delizia Basil Olive Oil&&100934 Delizia Butter Olive Oil&&100807 Delizia Garlic Olive Oil&&100935 Delizia Herbs de Provence Olive Oil&&100933 Delizia Tarragon Olive Oil&&100984 Delizia Milanese Gremolata Olive Oil&&100986 Delizia Tuscan Herb Olive Oil&&100590 Delizia Wild Fernleaf Dill Olive Oil&&100987 Delizia Cilantro & Roasted Onion Olive Oil&&100930 Delizia Harissa Olive Oil&&100900 Delizia Chipotle Olive Oil&&100988 Delizia Wild Mushroom & Sage Olive Oil&&100785 Delizia California Garlic Olive Oil&&100836 Delizia Persian Lime Olive Oil&&100372 Delizia White Truffle Olive Oil&&100377 Delizia Black Truffle Olive Oil&&

Klasyfikacja HS

1517.90.99.00

Uzasadnienie CBSA

&&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 pure 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® Infused Olive Oils of various flavours are fused olive oils with other components such as citrus fruits, spices, and herbs. The Delizia® infused olive oil is an edible food preparation that meets the technical requirements of Heading 15.17.&&

Powiązane orzeczenia

Gotowy na szybszą klasyfikację?

CustomsLogIQ wykorzystuje dane taryfowe do klasyfikacji opartej na AI. Wypróbuj bezpłatnie.

Wypróbuj CustomsLogIQ bezpłatnie