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-2017-008416

active

&&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 归类

2105.00.10.00

CBSA 推理

&&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.&&

相关预裁定

准备好更快归类了吗?

CustomsLogIQ 使用此税则数据驱动 AI 归类。免费试用。

免费试用 CustomsLogIQ