Biểu thuế quan Quyết định D-Memoranda Biện pháp thương mại Yêu cầu PGA Các chế độ trừng phạt

Ruling C-2017-005769

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&&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 weigh approximately 50 grams per unit.&&&&The ingredients include: natural fruit, water, and sugar or fruit juice. The ingredients are blended together and divided into large molds and refrigerated to between 35-37 degrees Fahrenheit.&&&&Some varieties of the ice pop mixture are boiled prior to freezing.&&

Phân loại mã HS

2105.00.10.00

Lý giải của CBSA

&&The good meets the terms of heading 21.05 – Ice cream and other edible ice, whether or not containing cocoa.&&&&According to Memorandum D10-18-4: Importation of Certain Agricultural Products and the Import Control List (ICL), flavoured ice of tariff item 2105.00.10 is a frozen food containing water, sugar or other sweetening agents, fruit juice or other flavouring but not containing milk, cream, or other milk-derived ingredients.”.&&&&The products identified in above meet the terms of the heading and those outlined in D10-18-4; they are properly classified in 2105.00.10.00.&&

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