Tariff Classification Advance Ruling
Swanson Skillet Meals Family Size Chicken Stir Fry

Applicant

Harry Lee
Pinnacle Foods Canada Corporation
6555 Mississauga Road, Unit A
Mississauga, ON L5V 1A6

Date of issuance of ruling: January 26, 2015

This is in response to your request for an advance ruling on the tariff classification of Swanson Skillet Meals Family Size Chicken Stir Fry. This product is manufactured by Pinnacle Foods, Darien, Wisconsin.

TRS Number: 269073
Classification Number: 1902.30.50.90
Effective Date: January 26, 2015

Product Description

The Swanson Skillet Family Size Chicken Stir Fry is a frozen dinner that is packaged for retail sale in a 1.19 kg package. It consists of 28% cooked pasta, 26% stir fry sauce, 15% cooked chicken, and approximately 30% broccoli, carrots and red peppers.

Analysis and Justification

The Swanson Skillet Family Size Chicken Stir Fry is a meal put up for retail sale. General Interpretative Rule (GIR) 3B provides that “mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3 (a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.” This product consists primarily of pasta which is specifically provided for in Chapter 19. Heading 19.02 provides for “pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared…”

Decision

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 Swanson Skillet Family Size Chicken Stir Fry is classified under 1902.30.50.90 in accordance with GIR 3B.

Legislative/Administrative References

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 accordance with the procedures described in Memorandum D11-11-3. The ruling will be published on the CBSA website within 30 days.

CBSA Contact

Mark Grant
Manager, Tariff Policy Unit 'B'
Trade Policy Division
Headquarters, Ottawa

File Number

C-2014-008729

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