Tariff Classification Advance Ruling
Ice confection bars in four flavours—banana, honey dew melon, mango, and strawberry


Mr. Eugene Ahn
Han-Ka Foods Ltd.
108–84 North Bend Street
Coquitlam, BC V3K 6H1

Date of issuance of ruling: March 18, 2016

This is in response to your request for an advance ruling on the tariff classification of ice confection bars in four flavours—banana, honey dew melon, mango, and strawberry. These products are referred to as ice pops or ice lollipops and are manufactured by East Green Co. Ltd., 114, Dangyeong-ro, Gangdong-Myeon, Gangneung-Si, Gangwon-Do, South Korea.

TRS Number: 273947
Classification Number: 2105.00.91.90
Effective Date: March 18, 2016

Product Description

The flavoured ice pop, in four different flavours, is an elongated ice bar with a flat wooden stick usedto hold the product while consuming. Each ice pop is individually wrapped in polypropylene and then boxed in packages of eight. Based on the ingredient composition provided for each of the four flavours, the ice pops consist of 67-68% water, 16.5-17.5% sugar, 5% skim milk powder, 2.5% cream, 2.5% corn syrup, 2% whey powder, and less than 2% each of other ingredients.

Analysis and Justification

Canada Border Services Agency (CBSA) Memorandum D10-18-4 provides guidance on classifying the goods in question. The goods under review contain more than 5% milk solid content, in accordance with the guidance provided in the memorandum, the ice pops are not flavoured ice per paragraph 20 as they contain milk-derived ingredients. They are not sherbets per paragraph 21 as they contain more than 5% milk solids. They are not ice cream or ice milks per paragraphs 22 and 23 as they do not contain at least 33% total solids. By default, they are classified as "other edible ice" as per paragraph 24.


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 Canadian Rule 1, East Green Co. Ltd.'s flavoured ice bars in four flavours—banana, honey dew melon, mango, and strawberry—are properly classified under tariff item 2105.00.91 statistical suffix 90 within access commitment and under tariff item 2105.00.92 statistical suffix 90 over access commitment.

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 TRS Number at the time of importation in either the description field of the B3-3 Canada Customs Coding Form entry document or on the Form CI1 Canada Customs Invoice. Exporters or producers should quote the advance ruling TRS 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


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