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-2017-008538

active

&&These snack foods are ready to eat popped corn in various flavors that will be imported in packages suitable for retail sale. The flavors are White Cheddar, Sea Salt and Pepper, Aged White Cheddar, and Pepper Jack.

HS 归类

1904.10.90.90

CBSA 推理

&&Your consultant requested classification under heading 20.08 (specifically 2008.99.90.99) which provides for “Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included”. However, heading 19.04 provides for “Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes)”. This group covers a range of food preparations made from cereal grains (maize, wheat, rice, barley, etc.) which have been made crisp by swelling or roasting. Popped corn meets the terms of heading 19.04. Therefore the goods cannot be classified under heading 20.08.

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