&&The “Thrive Tribe Bites – Cacao Nib, Product # Cacao Nib TT-6onz-CN-6/CS” is a baked snack sold in a 43g package for retail sale. Each pouch contains the following ingredients: flax, dates, honey, coconut oil, vanilla extract, salt, coconut flakes, cashew pieces, slivered almonds, pumpkin seeds, raw cacao nibs and dutched cocoa.&&&&

Classification SH

1905.90.90.90

Raisonnement de l'ASFC

&&Your agent has requested classification under 1806.90.90.19 as “other food preparations containing cocoa”. However, since this product is baked it is otherwise included in heading 19.05 which covers pastry, cakes, biscuits and other baker’s wares, whether or not containing cocoa. As such, it is excluded from Chapter 18 by Legal Note 1 to this Chapter.&&&&The “Thrive Tribe Bites” transformed their consistency during baking process from loose flax, dates, cashew pieces, nuts, seeds, honey, etc. to their finished state as clusters or bites. This item meets the technical terms of heading 19.05 as other baker’s ware.&&&&

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