234871

This is an opaque, pale yellow-coloured, semi-solid spread that is packaged for retail sale in a plastic tub. It consists of a blend of soybean, palm fruit and extra virgin olive oils, water, sea salt, soy protein, natural flavour (derived from corn), soybean lecithin, lactic acid (non-dairy) and annatto extract colour. The total fat content of the spread is less than 80%. Applications include use as a spread and in sautéing, frying, baking and cooking.

Heading 15.17 of the Harmonized System covers the following products: “margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 15.16”. The spread does not meet the fat content requirements to be considered margarine as set out in paragraph B.09.016 (b)(i) of the Food and Drug Regulations. It has numerous applications as a spread, as a cooking fat or as a cooking ingredient and therefore qualifies as a “substitute for butter” as defined in paragraph 14 of Memorandum D10-18-4, Importation of Certain Agricultural Products and the Import Control List (ICL). Tariff item 1517.90.21 provides for “substitutes for butter: within access commitment” and tariff item 1517.90.22 provides for “substitutes for butter: over access commitment”.

In accordance with General Interpretative Rule 1 of the Harmonized System, the butter substitute is classified under classification number 1517.90.21.00 of the Customs Tariff when within access commitment and under classification number 1517.90.22.00 of the Customs Tariff when over access commitment.