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-2017-010059

active

&&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.

HS 归类

2202.99.90.90

CBSA 推理

&&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.

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