Ms. Judy Carriere
Reunion Island Coffee Limited
2421 Royal Windsor Drive
Oakville, ON L6J 7X6
Date of issuance of ruling: March 7, 2017
This letter is to advise you of a modification to advance ruling # 275167, for the Torani Real Cream Frappe Base Item #634519.
A review of advance ruling # 275167, issued to you in respect of Torani Real Cream Frappe Base, on June 23, 2016, has determined that this classification is incorrect. In accordance with the provisions of Section 12 of the Tariff Classification Advance Ruling Regulations, this letter is a modification of the original ruling. The effective date is March 7, 2017. The correct tariff classification of Torani Real Cream Frappe Base is reflected in this advance ruling #276644.
|Classification Number:||1901.90.33.90 within access
1901.90.34.90 over access
|Effective Date:||March 7, 2017|
Torani Real Cream Frappe Base is composed of whole milk, water, sugar, heavy cream, nonfat milk and other ingredients; it is packaged in 1.5 liter tetra packs. The literature provided indicates it is for foodservice use only and is used to create frappés. Based on the information provided, and the lab analysis, this product contains over 50% dairy content and more than 10% but less than 50% milk solids on a dry weight basis.
Analysis and Justification
Heading 19.01 of the Customs Tariff covers food preparations of goods of headings 04.01 to 04.04, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. The preparations of this heading may be distinguished from the products of headings 04.01 to 04.04 in that they contain, in addition to natural milk constituents, other ingredients not permitted in the products of those earlier headings, such as more water than is normally part of the dairy ingredients.
The Real Cream Frappe Base meets the terms of subheading 1901.90. Classification is further divided into two tariff items, goods not put up for retail sale and other. The Real Cream Frappe Base is packaged in a tetra pack sold to the foodservice industry, which is not considered "put up for retails sale", therefore the goods under review meet the terms of 1901.90.33.90, which provides for goods not put up for retail sale, if accompanied by an import permit issued by Global Affairs Canada or 1901.90.34.90 if no import permit is presented.
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.
Advance ruling # 276644 supersedes the previous advance ruling # 275167 and is effective as of March 7, 2017. Please note that any importations of the subject goods that were made in accordance with ruling # 275167 from the time it was issued until the effective date of this new ruling will not require any correction or adjustment.
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 as described in Memorandum D22-1-1, Administrative Monetary Penalty System.
All D-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.
Manager, Tariff Policy Unit 'B'
Trade Policy Division
- Date modified: