Tariff Classification Advance Ruling
Rectified Grape Must Concentrate

Applicant

Mr. Thierry Lemaire
Nuance Winery Supplies Inc.
15 Lloyd Street
St. Catharines, ON  L2S 2N7

Date of issuance of ruling: March 10, 2016

This is in response to a request submitted on your behalf by Eurofret Canada Inc. for an advance ruling on the tariff classification of Rectified Grape Must Concentrate. This product is manufactured by Sofralab, Magenta, France.

TRS Number: 273896
Classification Number: 1702.90.89.90
Effective Date: March 10, 2016

Product Description

This clear viscous liquid is composed of fructose, glucose and sucrose, moisture and small amounts of other ingredients. It is used to sweeten and enrich musts and wines without influencing their organoleptique properties.

Analysis and Justification

Your representative has suggested classification under 2009.69.90.90 under the heading, "Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter."  Although the concentrated product was obtained from grape must, it has been "rectified", and therefore does not retain the essential character of the must. Heading 17.02 of the Customs Tariff provides for "Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel."  The explanatory note supports the classification in heading 17.02 as it covers syrups of all sugars.

Based on the above, the good meets the technical conditions of heading 17.02.

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 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 Rectified Grape Must Concentrate is classified under 1702.90.89.90 in accordance with GIR 1 and GIR 6.

Legislative/Administrative References

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.

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.

CBSA Contact

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

File Number

C-2015-011177

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