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-2017-004644

active

&&The “Fruitivity Snacks Apple Chips, Mango FRT-M-30” are sold as dried fruit for human consumption. The snacks are composed of the following ingredients: sliced apples, mango concentrate, filtered water and a small amount of natural mango flavour and lemon juice. The sliced apples are soaked in fruit juices, dehydrated and packaged in a plastic 85g stand up pouch for retail sale.

HS分類

2008.99.10.00

CBSAの根拠

&&Heading 20.08 addresses “Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included”.&&&&General Explanatory Note (10) to Heading 20.08 further defines fruit preserved by osmotic dehydration:&&&&The expression “osmotic dehydration” refers to a process whereby pieces of fruit are subjected to prolonged soaking in a concentrated sugar syrup so that much of the water and the natural sugar of the fruit is replaced by sugar from the syrup. The fruit may subsequently be air-dried to further reduce the moisture content.&&&&This product meets the technical terms of heading 20.08.&&

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