税则表 预裁定 D 系列备忘录 贸易救济 PGA 要求 制裁制度

Ruling C-2017-007738

active

&&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.

CBSA 推理

&&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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