&&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 served in their frozen state.

HS 품목분류

2105.00.10.00

CBSA 근거

&&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 addresses 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 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 served in their frozen state.

CBSA 근거

관련 사전심사

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