Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked.

Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Subcutaneous pig fat The term ‘subcutaneous pig fat’ is defined in additional note 2(D) to this chapter.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Pig fat, other than that of subheading0209 10 11or0209 10 19 See the HS Explanatory Note to heading 0209 , second paragraph.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Other See the HS Explanatory Note to heading 0209 , third paragraph.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

[6]and theExplanatory Notes to the Harmonized Commodity Description and Coding System,

Source: citt_decision (AP-2018-028)

[7]published by the WCO. While the classification opinions and the explanatory notes are not binding, the Tribunal will apply them unless there is a sound reason to do otherwise.

Source: citt_decision (AP-2018-028)

12.The Tribunal must therefore first determine whether the goods in issue can be classified at the heading level according to Rule 1 of theGeneral Rulesas per the terms of the headings and any relative section or chapter notes in theCustoms Tariff, having regard to any relevant classification opinions and explanatory notes. As the Supreme Court of Canada indicated inIgloo Vikski,it is “only...

Source: citt_decision (AP-2018-028)

[11] 14.The nomenclature for tariff item No. 0306.19.00, the classification determined by the CBSA, reads as follows: SECTION I: LIVE ANIMALS; ANIMAL PRODUCTS FISH AND CRUSTACEANS, MOLLUSCSAND OTHER AQUATIC INVERTEBRATES 03.06                Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or...

Source: citt_decision (AP-2018-028)

This Chapter covers all fish and crustaceans, molluscs and other aquatic invertebrates, whether live or dead, presented for direct consumption, or for industrial purposes (canning, etc.), for spawning, for aquaria, etc., with theexceptionof dead fish (including livers and roes thereof), crustaceans, molluscs and other aquatic invertebrates which are unfit or unsuitable for human consumption by...

Source: citt_decision (AP-2018-028)

[16]In this, the Tribunal finds that the goods in issue can be (and are intended to be) consumed by humans. Furthermore, it accepts the CBSA’s argument that if the goods are fit for human consumption after processing, they must be fit for human consumption before processing as well, including the time of their importation. 28.Even though the form of the goods in issue may change during...

Source: citt_decision (AP-2018-028)