Butter and other fats and oils derived from milk; dairy spreads.

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 (8000002825)

Butter and other fats and oils derived from milk; dairy spreads

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

Butter The term ‘butter’ is defined in note 2(a) and in subheading note 2 to this chapter. See also the HS Explanatory Note to heading 0405 , (A). Butter is an aqueous emulsion in milk-fat, the water being its dispersed phase and the fat its dispersion medium. On the other hand, cream (headings 0401 and 0402 ) — in which the percentage of fat may in some cases equal that of butter — is an...

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

Dairy spreads The expression ‘dairy spreads’ is defined in note 2(b) to this chapter. See also the HS Explanatory Note to heading 0405 , (B).

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

Other See subheading note 2 to this chapter and the HS Explanatory Note to heading 0405 , (C).

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

[19]Chapter 99 of the schedule toCustoms Tariff, which includes tariff item No. 9905.00.00, provides special classification provisions that allow certain goods to be imported into Canada duty-free. Such goods must first be classified under Chapters 1 to 97 (note 3 to Chapter 99). As each heading of Chapter 99 has only one subheading and one tariff item number, the Tribunal need only consider,...

Source: citt_decision (AP-2018-026)

[17].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 Subheading Notes also apply, unless the context otherwise...

Source: citt_decision (AP-2018-026)

[26].Explanatory Note to the Order Amending the Passover Products Remission Order, C. Gaz. 1998.II.328. See Exhibit AP-2018-026-22, Vol. 1 at 12.

Source: citt_decision (AP-2018-026)

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

Source: citt_decision (AP-2018-026)

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

Source: citt_decision (AP-2018-026)