Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa.

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,...

Source: advance_ruling (C-2020-002929)

Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa Products in paste form which are normally eaten with a spoon are not to be classified as products in powder, granules or other solid forms. For the purposes of...

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

Yogurt These subheadings apply only to products which are obtained by the lactic fermentation ofStreptococcus thermophilusandLactobacillus delbrueckiisubsp.bulgaricus, exclusively. These subheadings do not apply to products which, after fermentation, have been subjected to a heat treatment which has deactivated the yogurt cultures (subheading 0403 90 ).

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

Other►M56See the explanatory note to subheadings 0403 20 11 to 0403 20 99 .◄These subheadings do not cover products of the type ‘cagliata’ as described in the explanatory note to subheadings 0406 10 30 to 0406 10 80 , third paragraph.

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

[23]The final step is to determine the proper tariff item classification. Rule 1 of theCanadian Rulesprovides that “the classification of goods in the tariff items of a subheading or of a heading shall be determined according to the terms of those tariff items and any related Supplementary Notes and,mutatis mutandis, to the General Rules . . .” and that “the relative Section, Chapter and...

Source: citt_decision (AP-2015-027)

On appeals under section 67 of theActconcerning tariff classification matters, the Tribunal determines the proper tariff classification of the goods in accordance with prescribed interpretative rules.As stated above, the Tribunal must first determine whether the good in issue can be classified at the heading level according to Rule 1 of theGeneral Rulesas per the terms of the headings and any...

Source: citt_decision (AP-2015-027)

[33]In its recent decision inJ. Cheese, the Tribunal ruled as follows:73. The [Dairy Farmers of Canada] argued, and the Tribunal agrees, thatan approach by which domestic regulations govern tariff classification is inconsistent with the international nature of the harmonized nature of the tariff regime.Rather, the Tribunal should strive to arrive at a classification that is compatible with the...

Source: citt_decision (AP-2015-027)

[40]Specifically, Rule 2(b) provides that a reference to goods of a given material or substance in a heading shall be taken to include goods consisting wholly or partly of such material or substance. The explanatory notes to Rule 2(b) introduce the caveat that Rule 2(b) does not extend a heading so as to cover goods which cannot be regarded as answering the description in the heading. The...

Source: citt_decision (AP-2015-027)

[41]Despite Nestlé’s attempts, in the context of its arguments for classification in heading No. 18.06, to convince the Tribunal that the good in issue is more akin to a non-frozen chocolate bar, the principal characteristic of the good in issue is still that it is eaten while frozen. The presence of the chocolatey coating and the chocolate wafers does not detract from this fact. Accordingly,...

Source: citt_decision (AP-2015-027)

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

Source: citt_decision (AP-2015-027)