&&The goods are described as “Big Boss Slim Jim Beef and Cheese Sticks”. There are two different products, weight being the only distinction between them. The first product consists of a pepperoni stick and a stick of cheese. Each stick weighs 0.75 oz. The second product also consists of a pepperoni stick and a stick of cheese, however, each stick weighs 1.5 oz. In both cases the cheese stick is wrapped separately from the pepperoni stick, within the same package, and is sold at retail as a ready to eat snack.&&&&

HS تصنیف

1601.00.90.80

CBSA استدلال

&&The cheese component of the goods at issue is classifiable in heading 04.06 and the beef component is classifiable in heading 16.01. As such we are required to use General Interpretive Rule 3 to make a classification determination. Since the beef and cheese weigh the same, have a similar value, and provide much the same function, the essential character cannot be determined. This product is therefore classified via General Interpretive Rule 3 (c) which classifies under the heading that occurs last in numerical order, among those that merit equal consideration. In this case that heading is 16.01.&&&&

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