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Ruling C-2020-002382

active

&&The product is 100% non-edible filtered and dewatered salmon feces generated from a land-based salmon operation. It is imported in bulk form and will be used as a composting ingredient.

Phân loại mã HS

3101.00.00.00

Lý giải của CBSA

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&A proposed tariff classification number has not been provided in your submission; the tariff classification number as determined is found under the section titled “Decision”.&&&&As per the Explanatory Notes to heading 31.01, the animal (salmon) feces qualifies as animal fertilisers, whether or not mixed together or chemically treated.&&

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