関税スケジュール 裁定 D-メモランダ 貿易救済措置 PGA要件 制裁体制

Ruling C-2017-000627

active

&&The “Island Grain with Beans Salad, (5 lb/2.27 kg bulk)” is a described as a “Caribbean style” ready to eat cold salad that can be served as a side-dish or as the main course. Product composition by percentage includes basmati rice (cooked) 20.7%, wild rice (cooked) 15.0%, black beans (blanched) 15.0%, kidney beans (blanched) 12.2%, corn 10.55%, canola oil 5.8%, red bell pepper (blanched) 5.0%, scallion 4.0%, vinegar 3.8%, lime juice 2.8%, cilantro 2.6%, jalapeno 1.8%, salt 0.5% and hot pepper sauce 0.25%. The dry grains (basmati and wild rice) are cooked in boiling water to swell until they are al dente and chilled below 40°F (4.4°C) in an ice bath. Vegetables and beans (red bell pepper, black beans and kidney beans) are blanched in boiling water for 3 minutes and chilled below 40°F (4.4°C) in an ice bath. All ingredients are then combined and mixed. The product is packed in bulk in a 5 lb/2.27 kg container and maintained refrigerated below 40°F.

HS分類

2005.99.90 91

CBSAの根拠

&&Your representative suggested classification under 1904.90.50.10 of the Customs Tariff which provides for prepared foods obtained by the swelling or roasting of cereals or cereal products in grain form, pre-cooked or otherwise prepared, not elsewhere specified or included. However, Chapter 20 provides for preparations of vegetables.&&&&The essential character of this salad is the prepared vegetables which comprises of 50.2% of the total product by weight. Since the essential character of this product is the prepared vegetables it is excluded from Chapter 19.&&&&The Island Grain with Beans Salad meets the technical terms of heading 20.05 which states “Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 20.06”. The vegetables are prepared by blanching and preserved by refrigeration.&&

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