&&The goods subject to this ruling are both non-dairy whipped-cream substitutes, for various uses. The goods are made of water, organic tapioca syrup, organic cane sugar, organic coconut oil, pea protein isolate, sunflower lecithin, natural flavours, guar and xanthan gum. These products add flavor to desserts, beverages, and can be used in recipes. They are packaged in a 266 ml container, for retail sale.

HS تصنیف

2106.90.39.10

CBSA استدلال

&&As these are food preparations not elsewhere specified or included, they meet the terms of heading 21.06. As described and presented, not being "Protein concentrates and textured protein substances" of subheading 2106.10 the goods are properly classified under subheading 2106.90 ("–Other"). They then fall under three dash tariff item 2106.90.3 ("Milk, cream or butter substitutes and preparations suitable for use as butter substitutes") and not being expressly provided for under any other related four dash tariff item fall under 2106.90.39 ("Other"); specifically, tariff classification number 2106.90.39.10 ("Cream substitutes, whipped").

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