&&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.

Classificação SH

2105.00.10.00

Raciocínio CBSA

&&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.&&

Decisões Relacionadas

C-2019-007228 | HS 2105.00.10.00

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C-2018-005000 | HS 2105.00.10.00

&&These WaHiki Frozen Desserts (Vanilla, Chocolate, Mango, Matcha & Turmeric Latte) are ready to eat frozen desserts packaged for retail sale in 120 ml and 480 ml containers....

C-2017-008416 | HS 2105.00.10.00

&&The products are “So Delicious” non-dairy frozen desserts, in various flavours, made with a cashew base, a coconut base, or with soy. They are ready to be...

C-2017-005769 | HS 2105.00.10.00

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C-2017-003640 | HS 2105.00.10.00

YoDots™ Redberry Frozen Dairy Dessert

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