YoDots™ Redberry Frozen Dairy Dessert

Classificazione SA

2105.00.10.00

Motivazione CBSA

Heading 21.05 of the Customs Tariff covers ice cream, which is usually prepared with a basis of milk or cream, and other edible ice (e.g., sherbet, iced lollipops), whether or not containing cocoa in any proportion. Memorandum D10-18-4 Importation of certain agricultural Products and the Import Control List, paragraph 21 describes Sherbet of tariff item 2105.00.10 as “a frozen food, other than ice cream or ice milk but made from a milk product. Sherbets generally contain the same ingredients used in flavoured ices and, in addition, contain milk or milk –derived ingredients. The finished product will contain not less than 2% nor more than 5% milk solids (including milk fat).” Based on the information provided concerning this product, it does not appear to contain and bacterial cultures and therefore, does not meet the terms of Heading 19.01 and is more appropriately classified under Heading 21.05.

Decisioni correlate

C-2019-007228 | HS 2105.00.10.00

&&These frozen food products consist of water, sugar, corn syrup solids, fructose, concentrated lemon, pineapple and strawberry juices, citric acid,...

C-2018-005000 | HS 2105.00.10.00

&&These WaHiki Frozen Desserts (Vanilla, Chocolate, Mango, Matcha & Turmeric Latte) are ready to eat frozen desserts packaged for retail sale in 120 ml and 480 ml containers....

C-2017-008416 | HS 2105.00.10.00

&&The products are “So Delicious” non-dairy frozen desserts, in various flavours, made with a cashew base, a coconut base, or with soy. They are ready to be...

C-2017-008415 | HS 2105.00.10.00

&&The product is a “So Delicious” non-dairy frozen dessert Vanilla Sandwich, made with soy. It is ready to be served in its frozen state.

C-2017-005769 | HS 2105.00.10.00

&&The goods are three flavours of ice treats known as Kulfi ice pop varieties (Jamun Kulfi, Kiwi Kulfi and Anar Kulfi), that are individually wrapped and...

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