Mr. Eli Tannis
Tannis Trading Inc.
2390 Stevenage Dr.,
Ottawa, ON K1G 3W3
Date of issuance of ruling:
This is in response to your request for an advance ruling on the tariff classification of Homestyle Broccoli & Cheese Soup. This product is exported by Diversified Foods & Seasonings, Inc., Mandeville, LA.
The Homestyle Broccoli & Cheese Soup is a frozen soup that is packaged for the food service industry in 1.66 LB boil-in-bag pillow pouches. It is cooked until it reaches an internal temperature of 160F. The soup is composed of cheese, broccoli, wheat flour, milk protein concentrate, starch and minimal amounts of other ingredients.
Analysis and Justification
Heading 21.04 of the Customs Tariff specifically provides for "Soups and broths and preparations therefore; homogenized composite food preparations". Explanatory Note (A)(2) to 21.04 states that the heading includes "Soups and broths ready for consumption after heating".
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 Explanatory Note (A)(2) to Heading 21.04, the Homestyle Broccoli & Cheese Soup is classified under 2104.10.00.90 as other soups and broths and preparations therefor.
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.
Please be advised that the goods covered by this advance ruling are provided for in a specific tariff provision that 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. In the event that you have been classifying these goods elsewhere in the tariff, you are obligated to self-correct. See Memorandum D11-6-6 for information on self-correction/self-adjustment.
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.
Manager, Tariff Policy Unit 'B'
Trade Policy Division
- Date modified: