Ms. Alena Maretskaya
Winners Merchants Int'l
6715 Airport Road
Date of issuance of ruling: September 21, 2015
This is in response to your request for an advance ruling on the tariff classification of Dulce de Leche milk caramel spread exported from Cordoba Foods LLC, Hialeah, FL.
|Effective Date:||September 21, 2015|
This creamy milk caramel spread is packaged for retail sale in 444ml glass jars and is made from skim milk, sugar, vanilla and sodium bicarbonate. It is generally used to flavour beverages, or as a spread to be served over ice cream, cheesecake, waffles, pancakes or fruit.
Analysis and Justification
The Dulce de Leche milk caramel spread is made from skim milk of Chapter 4 with the addition of sugar, vanilla and sodium bicarbonate, as well as small amounts of other ingredients. The good contains ingredients not permitted in Chapter 4. Food preparations based on dairy products are classified in heading 19.01.
Heading 19.01 provides for food preparations of goods of headings 04.01 to 04.04, …, not elsewhere specified or included. This good meets the terms of the heading as a food preparation made from milk. Laboratory analysis determined that this spread contains more than 10% milk solids but less than 50% on a dry weight basis, which meets the terms of tariff item; therefore it is classified under 1901.90.39.90.
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 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, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.In accordance with GIR 1 and 6 the Dulce De Leche milk caramel spread is classified under 1901.90.39.90 as an other food preparation of goods of headings 04.01 to 04.04.
This ruling has been issued under paragraph 43.1(1)(c) of the Customs Act and will be honoured by the CBSA for future importations of the goods specified, provided the material facts and circumstances remain as originally presented; all conditions in the ruling have been met; the ruling has not been modified, revoked, revised, or cancelled; and the Customs Tariff legislation has not changed. Should there be a change in the material facts or circumstances pertaining to the goods, you must notify the CBSA as soon as possible. You may request that the advance ruling be modified or revoked as of the date of the change.
Importers should quote the advance ruling number at the time of importation in either the description field of the B3 entry document or on the Canada Customs Invoice. Exporters or producers should quote the advance ruling number on the Certificate of Origin or commercial invoice accompanying the goods.
Should you disagree with this advance ruling, you may file a dispute notice under subsection 60(2) of the Customs Act within 90 days of the date of issuance. Please see the procedures outlined in Appendix C of the CBSA's Memorandum D11-11-3, Advance Rulings for Tariff Classification.
This advance ruling is considered 'reason to believe' for the purposes of section 32.2 of the Customs Act and the CBSA's Administrative Monetary Penalty System, described in Memorandum D22-1-1.
All Memoranda referenced in this letter may be accessed on the CBSA website.
Consent to the Public Release of the Advance Ruling
As per your consent statement, we will release this advance ruling to the public, in both official languages, in accordance with the procedures described in Memorandum D11-11-3. The ruling will be published on the CBSA website in 30 days.
Manager, Tariff Policy Unit 'B'
Trade Policy Division
- Date modified: