Ms. Bree Tucker
Tyson Foods Inc.
2200 Don Tyson Pkwy
Springdale, AR 72762
Date of issuance of ruling: February 11, 2016
This is in response to a request submitted on your behalf by DeValk Consulting Inc. for an advance ruling on the tariff classification of Portobello Mushroom Swiss Sauce. This product is exported from Tyson Foods Inc., 2200 Don Tyson Pkwy, Springdale, AR 72762.
|Effective Date:||February 11, 2016|
This product is a frozen sauce containing Portobello mushrooms, cream, Swiss American cheese, water, whole milk, onions, butter and other minor ingredients. The product is kettle cooked and hot-filled into bags for use in food service outlets. The sauce is simply thawed prior to use on burgers, fries, potatoes and other food items.
Analysis and Justification
Your representative has suggested classification under 222.214.171.124 as other sauce. D10-14-35, The Tariff Classification of Sauces, Mixed condiments and Mixed Seasonings, contains a glossary with the term sauce listed as follows:
A sauce may be defined as any hot or cold liquid or semi-liquid product, which when added to a food as it is being served, adds to its appearance, aroma, flavour or texture. It may or may not, include the use of spices or spice extracts. Spices, Condiments and Seasonings, Part Four Condiments and Sauces
Heading 21.03 of the Customs Tariff provides for sauces and preparations. The product under review is used to flavour dishes as they are served. It also provides a contrast in texture and colour. This good meets the technical requirements of heading 21.03.
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 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.
The Portobello Mushroom Sauce is classified under 2126.96.36.199 as other sauce in accordance with GIR 1 and 6.
This ruling has been issued under paragraph 43.1(1)(c) of the Customs Act and will be honoured by the Canada Border Services Agency (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.
Please be advised that the goods covered by this advance ruling are provided for in a specific tariff provision that 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. In the event that you have been classifying these goods elsewhere in the Customs Tariff, you are obligated to self-correct. See Memorandum D11-6-6 for information on self-correction/self-adjustment.
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: