Ms. Tonya Lane
La Belle Associates, Inc.
4100 Marblemount Lane
Bellingham, Washington 98226
Date of issuance of ruling: October 20, 2015
This is in response to your request for an advance ruling on the tariff classification of Bovine Colostrum Powders, imported into Canada from La Belle Associates Inc., Ripon, California, U.S.A.
|Effective Date:||October 20, 2015|
The products imported are First Start 50 and First Start 100 Bovine Colostrum Powder. The colostrum power is composed of pasteurized and dried bovine colostrum, blended with dried milk proteins, viable lactic acid bacteria, essential vitamins, and minerals. It is packaged in foil pouches in 50 and 100 gram doses.
Colostrum is a form of milk produced by mammary glands during late pregnancy. Also, known as beestings, this milk contains antibodies and immunoglobulins to protect newborn calves against disease and infections. Accordingly, it is administered as an immunological product that a newborn calf requires in order to help it survive in its new environment, which includes human pathogens. In most dairy cow herds, the calves are removed from their mothers soon after birth and fed colostrum from a bottle.
This particular product is mixed with clean, warm water and administered to calves by bottle, pail or esophageal feeder, with the active ingredient being bovine immunoglobulin (IgG).
Analysis and Justification
Bovine colostrum, although known as first milk, is actually a secretion containing serum (blood) together with white blood cells. Heading 30.02 covers 'other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes'.
The products at issue contain normal immunoglobulins and antibodies from the mother's blood as well as viable lactic acid bacteria, which is an additive beyond the scope of permissible additives to dairy products of Chapter 4.
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 General Interpretative Rules 1 and 6, the First Start 50 and 100 Bovine Colostrum is classified under 3002.10.00.59 as other animal blood fractions.
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.
Manager, Tariff Policy Unit 'B'
Trade Policy Division
- Date modified: