&&According to the documentation offered for analysis, the product is a vegan beverage (imitation yogurt in liquid form) in two flavour varieties (strawberry, blueberry) based on an emulsion of flaxseed oil cold-pressed in distilled water (flax milk). Other ingredients include fruits, sweeteners, natural flavour extracts, starch, added vitamins and preservatives. Each flavour is sold as-is for immediate consumption as a beverage in 946-ml plastic containers, containing no alcohol or dairy products.

Classification SH

2202.99.90.90

Raisonnement de l'ASFC

&&The General Considerations of the Explanatory Note (EN) to Chapter 22 indicate that the "products of this Chapter constitute a group quite distinct from the foodstuffs covered by the preceding Chapters of the Nomenclature", including non-alcoholic beverages. The EN for heading 22.02, concerning these non-alcoholic beverages, explains that they are classified here with the exception of the fruit or vegetable juices of heading 20.09. This exception is not applicable to the goods in question.

Décisions connexes

C-2019-004013 | HS 2202.99.90.90

&&This beverage contains coconut water that has been directly extracted from the coconut without expressing the coconut meat, passion fruit purée, pineapple purée and...

C-2019-004012 | HS 2202.99.90.90

&&This beverage contains coconut water that has been extracted directly from the coconut without expressing the coconut meat, orange purée, fructose and less than 1%...

C-2019-004011 | HS 2202.99.90.90

&&This beverage contains coconut water that has been directly extracted from the coconut without expressing the coconut meat, mango purée, peach purée and less than 1%...

C-2019-004009 | HS 2202.99.90.90

&&This beverage contains coconut water that has been directly extracted from the coconut without expressing the coconut meat, lemon puree, less than 1% vitamin C and 2%...

C-2019-004007 | HS 2202.99.90.90

&&This beverage contains coconut water that has been directly extracted from the coconut without expressing the coconut meat, pineapple purée, coconut purée and less...

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