&&The product is a “So Delicious” non-dairy frozen dessert Vanilla Sandwich, made with soy. It is ready to be served in its frozen state.

HS分類

2105.00.10.00

CBSAの根拠

&&As the desserts contain no dairy, they are considered to be “edible ice” of heading 21.05, regardless of the base or flavouring.&&&&Paragraphs 20 to 24 of CBSA Memorandum D10-18-4 address the tariff classification of ice cream and other edible ice. Specifically, paragraph 20 describes flavoured ice of tariff 2105.00.10 as “a frozen food containing containing water, sugar or other sweetening agents, fruit juice or other flavouring but not containing milk, cream, or other milk-derived ingredients”. The goods at issue meet that description.&&

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&&The product is a “So Delicious” non-dairy frozen dessert Vanilla Sandwich, made with soy. It is ready to be served in its frozen state.

CBSAの根拠

関連裁定

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