Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.

Dried vegetables, whole, cut, sliced, broken or in powder, but not further preparedSubstances are not included in this heading which, in their dried form, are not used as vegetables but are used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes (heading 1211 ).►M36Heat treatment with the aim of reducing microorganisms (e.g. with hot steam) on the product...

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

Tomatoes See the explanatory note to subheadings 2002 90 11 to 2002 90 99 concerning the classification of tomato powder.

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

Other This subheading excludes dried leaves and roots of the dandelion plant (Taraxacum officinale), dried sorrel (Rumex acetosa) and dried nasturtium or Indian cress (Tropaeolum majus) which are used for medicinal purposes (subheading 1211 90 86 ).

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

[17] 31.Anderson Watts submits that the evidence provided by Mr. Smithson at the hearing and the documentary evidence filed by the parties establish that the goods in issue are not preparations for soups. Therefore, it claims that the goods in issue do not meet the terms of heading No. 21.04. 32.The relevant explanatory notes under heading No. 21.04, which are relied upon by the CBSA,...

Source: citt_decision (AP-2018-003)

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

Source: citt_decision (AP-2018-003)

[11]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-2018-003)

20.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. It is only where Rule 1 does not conclusively determine...

Source: citt_decision (AP-2018-003)

[13] 21.Once the Tribunal has used this approach to determine the heading in which the goods in issue should be classified, the next step is to determine the proper subheading. Rule 6 of theGeneral Rulesprovides that “the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and,mutatis...

Source: citt_decision (AP-2018-003)

23.The relevant tariff nomenclature is as follows: PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR;TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK;PASTRYCOOKS’ PRODUCTS 19.02                Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagna, gnocchi,...

Source: citt_decision (AP-2018-003)

25.The dispute between the parties relates to the classification of the goods in issue at the heading level. The first question to address is whether, at the time of importation, the goods in issue, as a whole, met the terms of heading No. 21.04 or those of heading No. 19.02, applying Rule 1 of theGeneral Rulesas set out above. 26.According to the explanatory notes to heading No. 19.02,...

Source: citt_decision (AP-2018-003)