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-2017-000285

active

&&Chynar Brand Vegetable Ghee consists of palm oil and palm stearin as well as a small amount of colouring and flavouring. This product is made from fully refined, bleached and deodorized palm oil. It is used as a vegetarian alternative to traditional dairy ghee for cooking, as a frying medium and in the manufacture of confectionary. It will be imported in 690 gram, 900 gram, 1 kg, 2 kg, 4 kg, 14 kg and 16 kg tin cans put up for retail sale.

HS 归类

1517.90.99.00

CBSA 推理

&&Heading 15.11 of the Customs Tariff covers palm oil and its fractions, whether or not refined, but not chemically modified. The addition of flavoring and coloring excludes this product from that heading.&&&&Heading 15.16 covers animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared. There is no indication in the literature provided that this product is chemically modified.&&&&Heading 15.17 covers 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 or their fractions of heading 15.16. The Explanatory Notes provide that goods which are mixtures of more than one oil are classified in 15.17 and excluded from 15.16. Based on the information provided this product meets the terms of heading 15.17 as a mixture of two vegetable oils which have been worked into a preparation.&&

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