Mr. Victor Skloff
Aldon Food Corporation
4461 Township Line Road
Schwenksville, PA 19473
Date of issuance of ruling:
This is in response to a request submitted on your behalf by Willson International Ltd. for an advance ruling on the tariff classification of Melanie’s Medleys – Chocolate, Coconut & Artisan Grain Blend. You produce and export this product.
This ready to eat product can be served hot or cold as the main dish for breakfast or as a snack or side dish. It is comprised of the following: quinoa, farro, barley, coconut milk, coconut chips, chocolate chip, almonds, brown sugar and other minor ingredients. During production, the dry grains are cooked in boiling water to swell until they are al dente and then chilled. The product, requiring refrigeration below 40 degrees F, is available in 5lb. containers (bulk) for food service or in 6 oz. retail cups.
Analysis and Justification
Your representative has suggested classification under 1806.90.90.99 of the Customs Tariff as chocolate and other food preparations containing cocoa. However, the General Explanatory Note to Chapter 19 reads:
“This Chapter covers a number of preparations, generally used for food, which are made either directly from the cereals of Chapter 10, from the products of Chapter 11 or from food flour, meal and powder of vegetable origin of other Chapters (cereal flour, groats and meal, starch, fruit or vegetable flour, meal and powder) or from the goods of headings 04.01 to 04.04…”
Heading 19.04 of the Customs Tariff provides for “Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included.” Consideration is given to the Explanatory Notes to this heading which state in pertinent part:
(B) Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals.
This group includes prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals. These products (often called “Müsli”) may contain dried fruit, nuts, sugar, honey, etc. They are generally put up as breakfast foods….
Explanatory Note 3 to Chapter 19 reads “Heading 19.04 does not cover preparations containing more than 6 % by weight of cocoa calculated on a totally defatted basis or completely coated with chocolate or other food preparations containing cocoa of heading 18.06 (heading 18.06).”
This good is not excluded from Chapter 19 as it contains 4.6% chocolate chip. The quinoa, farro and barley account for 67.9% of the product. This good is a prepared food made from the cereals of Chapter 10 and meets the technical requirements of heading 19.04. Based on Note 1 to Chapter 18, as the goods are classifiable under heading 19.04 they are excluded from classification under any heading of Chapter 18.
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.
The Melanie’s Medleys – Chocolate, Coconut & Artisan Grain Blend is classified under 1904.10.90.90 as an “other, other, prepared food obtained by the swelling or roasting of cereals or cereal products”, by application of 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 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 and in accordance with the procedures described in Memorandum D11-11-3, this ruling may be published on the CBSA website within 30 days.
Manager, Tariff Policy Unit 'B'
Trade Policy Division
- Date modified: