Cheese and curd.

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 (8000007154)

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-2018-004551)

Cheese and curd Products in which the milk-fat has been wholly or partially replaced by other (for example, vegetable) types of fat are not regarded as cheese within this heading (generally, heading 2106 ).

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

Fresh (unripened or uncured) cheese, including whey cheese, and curd For whey cheese, see the HS Explanatory Note to heading 0406 , second paragraph. Curd or ‘white cheese’ is the product obtained from curdled milk from which most of the serum has been extracted (for example, by draining or squeezing). Curd (other than in powder) with up to 30 % by weight of added sugar and fruit is regarded...

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

Grated or powdered cheese, of all kinds This subheading covers: 1.  grated cheeses, usually used as seasonings or for other purposes in the food-processing industry. They are most often obtained from hard cheeses (for example, Grana, Parmigiano Reggiano, Emmental, Reggianito, Sbrinz, Asiago, Pecorino, etc.). These cheeses may have been partially dehydrated with a view to ensuring the longest...

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

Processed cheese, not grated or powdered See the HS Explanatory Note to heading 0406 , first paragraph, (3).

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

Blue-veined cheese and other cheese containing veins produced byPenicillium roqueforti See the HS Explanatory Note to subheading 0406 40 . The main feature of these cheeses is an irregular pigmentation due to the development of mould in the body of the cheese.

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

Other This subheading includes cheeses with a clearly visible white/greyish irregular pigmentation in the body of the cheese, obtained by using colourlessPenicillium roquefortistrains.

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

[9].      SeeCanada (Attorney General) v. Suzuki Canada Inc., 2004 FCA 131 (CanLII)[Suzuki] at paras. 13, 17, where the Federal Court of Appeal interpreted section 11 of theCustoms Tariffas requiring that theExplanatory Notesbe respected unless there is a sound reason to do otherwise. The Tribunal is of the view that this interpretation is equally applicable to theClassification Opinions.

Source: citt_decision (AP-2015-011)

[12].    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-2015-011)