Tariff Classification Advance Ruling
Roasted Seaweed Sheet


Janita La
Transhing Investment Inc.
9405 Trans-Canada
Saint-Laurent, QC H4S 1V3

Date of issuance of ruling:

This is in response to a request submitted on your behalf by Total Customs Services Inc. for an advance ruling on the tariff classification of Roasted Seaweed Sheet. This product is exported by Tide International Co. Ltd. (China).

TRS Number: 270184
Classification Number: 2008.99.90.99
Effective Date:

Product Description

According to the information and sample submitted, the product is a thin sheet of roasted seaweed of the type used to make sushi. It is approximately 21 cm x 20 cm and is put for retail sale in a 27 g package containing 10 sheets.

Analysis and Justification

Seaweed and other algae are generally covered under Heading 12.12, but only when fresh, chilled, frozen, dried or ground. The product is roasted and is therefore further processed beyond what is allowed under Heading 12.12. Heading 20.08 provides for goods which have been prepared by processes not provided for in earlier Chapters. The Roasted Seaweed Sheet meets the terms of the heading, “… other edible parts of plants, otherwise prepared or preserved…, not elsewhere specified or included”.


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.

In accordance with GIR 1 and 6 and the above information, the Roasted Seaweed Sheet is classified under tariff item 2008.99.90.99.

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 in 30 days.

CBSA Contact

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

File Number


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