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-2017-008959

active

&&According to the documentation presented the product is a 398ml tin can containing "table olives" which are identified as pitted olives darkened by oxidation via an alkaline treatment.&&&&Unripened/green olives are received, classified, oxidized/cured by alkaline treatment, colour stabilized by addition of ferrous gluconate and pitted. The olives are then put in a solution composed of active brine with a pH of 7±2 mixed with a saline solution of approximately 2.5% sodium chloride, packed in a tin can and then sterilized to eliminate the active microorganisms in the brine.&&

HS 归类

2005.70.10.00

CBSA 推理

&&You requested classification under 2005.70.10.00; we agree. The General Explanatory Note to chapter 7 excludes the product from the chapter as it is prepared or preserved beyond what is allowed for. Although olives are covered by heading 07.11, the goods have been prepared beyond what is listed as permitted under the General Explanatory Note to Chapter 7. Heading 07.11 provides for vegetables that "have been treated solely to ensure their provisional preservation during transport or storage prior to use (e.g., by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), provided they remain unsuitable for immediate consumption in that state". This does not apply to the good in question.&&&&Legal Note 3 to Chapter 20 specifically includes vegetables that have been prepared or preserved by processes other than those allowed for in chapter 7. EN 20.05 specifically includes "olives, rendered edible by special treatment with soda solution or prolonged maceration (softening with a liquid) in brine". As such, the product is provided for under heading 20.05, subheading 2005.70 (Olives) and tariff item 2005.70.10 (Olives sulphured or in brine but not in glass jars).&&&&

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