&&Swiss Cheese Sauce 486210 is composed of water, Neufchatel cheese, 31% cream, evaporated milk, Swiss cheese, white cheddar, concentrated, white sharp cheddar, whey protein concentrate and small amounts of other ingredients. It is imported frozen in bags for food service.

HS分類

2103.90.90.90

CBSAの根拠

&&In your request for an Advance Ruling you proposed tariff classification under 2103.90.90.90. This tariff classification number is correct.&&&&Chapter 4 of the Customs Tariff covers cheese and curd but excludes food preparations based on dairy products under exclusion (a) to that chapter and refers to heading 19.01. Heading 19.01 excludes sauces and preparations under exclusion (f) to that heading and refers to heading 21.03.&&&&Sauces are normally added to food as it is cooked or as it is served as described in Memorandum D10-14-35, The Tariff Classification of Sauces, Mixed Condiments and Mixed Seasonings. Since this product is not specifically named in any subheading of heading 21.03 it falls under the residual subheading 2103.90.

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&&Swiss Cheese Sauce 486210 is composed of water, Neufchatel cheese, 31% cream, evaporated milk, Swiss cheese, white cheddar, concentrated, white sharp cheddar, whey protein concentrate and small amounts of other ingredients. It is imported frozen in bags for food service.

CBSAの根拠

関連裁定

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