Milk and cream, not concentrated nor containing added sugar or other sweetening matter.

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) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS). General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease...

Source: advance_ruling (8000005357)

Milk and cream, not concentrated nor containing added sugar or other sweetening matter In so far as the products contain no additions other than those provided for in the HS General Explanatory Note to this chapter, second paragraph, this heading includes: 1.  full-cream milk, unprocessed, and such milk partially or completely skimmed; 2.  pasteurised milk, i.e., milk, the keeping qualities of...

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

[37]and theExplanatory Notes to the Harmonized CommodityDescriptionand Coding System,

Source: citt_decision (AP-2022-001)

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

Source: citt_decision (AP-2022-001)

This heading also covers fresh or preserved products consisting of natural milk constituents, which do not have the same composition as the natural product, provided they are not more specifically covered elsewhere. Thus the heading includes products which lack one or more natural milk constituents, milk to which natural milk constituents have been added (to obtain, for example, a protein-rich...

Source: citt_decision (AP-2022-001)

[18]All relevant notes to chapters and explanatory notes are set out in Annex A of these reasons.

Source: citt_decision (AP-2019-004)

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

Source: citt_decision (AP-2019-004)

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

Source: citt_decision (AP-2019-004)

[15]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-2019-004)

[24]In addition to the terms of the headings, the explanatory notes provide further direction for the tariff classification of the goods in issue.

Source: citt_decision (AP-2019-004)