HS 2105: Ice cream and other edible ice, whether or not...

الملاحظات التفسيرية

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 (8000005519)

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-2018-005000)

Ice cream and other edible ice, whether or not containing cocoa For the purposes of this heading, ‘ice cream and other edible ice’ means food preparations, whether or not put up for retail sale, whether or not containing cocoa or chocolate (even as a coating), which are in a solid or paste-like state as a result of freezing and which are intended to be eaten in that state. The essential...

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

14.Section 11 of theCustoms Tariffprovides that, in interpreting the headings and subheadings, regard shall be had to theCompendium of Classification Opinions to the Harmonized Commodity Description and Coding Systemand theExplanatory Notes to the Harmonized Commodity Description and Coding System, published by the WCO. While the classification opinions and the explanatory notes are not...

Source: citt_decision (AP-2018-034)

Appeal No. AP-2018-034AFOD Ltd.v.President of the Canada Border Services AgencyDecision and reasons issuedWednesday, November 13, 2019 Appeal No. AP-2018-034 President of the Canada Border Services Agency Decision and reasons issuedWednesday, November 13, 2019 TABLE OF CONTENTS DECISION..i STATEMENT OF REASONS.1 INTRODUCTION..1 PROCEDURAL HISTORY..1 DESCRIPTION OF THE GOODS IN...

Source: citt_decision (AP-2018-034)

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. 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...

Source: advance_ruling (C-2017-002758)

Chapter 21 Notes (3)

1. 1. This Chapter does not cover: • (a) Mixed vegetables of heading 07.12; • (b) Roasted coffee substitutes containing coffee in any proportion (heading 09.01); • (c) Flavoured tea (heading 09.02); • (d) Spices or other products of headings 09.04 to 09.10; • (e) Food preparations, other than the products described in heading 21.03 or 21.04, containing more than 20% by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any...

2. 2. Extracts of the substitutes referred to in Note 1 (b) above are to be classified in heading 21.01.

3. 3. or the purpose of heading 21.04, the expression "homogenized composite food preparations" means preparations consisting of a finely homogenized mixture of two or more basic ingredients such as meat, fish, vegetables, fruit or nuts, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients...

Ice cream and other edible ice, whether or not containing cocoa. - Flavoured ice and ice sherbets

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