YoDots™ Redberry Frozen Dairy Dessert

HS-classificatie

2105.00.10.00

CBSA-redenering

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.

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