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Ruling C-2017-007738

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&&SkinnyPop Popcorn Cakes are composed of popped corn with other ingredients in various flavors and sizes. The Maple Brown Sugar Popcorn Cakes and Cinnamon & Sugar Popcorn Mini Cakes are made with cane sugar. Other flavors are Sea Salt Popcorn Cakes, White Cheddar Popcorn Cakes, Sea Salt Popcorn Mini Cakes, and Sea Salt Popcorn Mini Cakes. They are packaged for retail sale.

Classification SH

1904.10.90.10 with sugar

Raisonnement de l'ASFC

&&Heading 19.04 provides for “Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes) ”. This group covers a range of food preparations made from cereal grains (maize, wheat, rice, barley, etc.) which have been made crisp by swelling or roasting. Popped corn cakes meet the terms of heading 19.04.

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