Mr. Robert Gilfeather
Fuel For Fire Inc.
13 Tech Circle
Natick MA 01760
Date of issuance of ruling: October 19, 2016
This is in response to a request submitted on your behalf by GHY International for an advance ruling on the tariff classification of Fuel for Fire Fruit & Protein Fuel Pack (Banana Cocoa Flavour). This product is imported by Fuel for Fire from Natick, MA, United States.
|Effective Date:||October 19, 2016|
Fuel for Fire Fruit & Protein Fuel Pack is a pureed fruit snack containing banana and apple puree, whey protein isolate, water, natural flavour, cocoa powder and ascorbic acid. It used as a pre or post workout high-performance snack. It is packaged for retail sale in a 10g pouch with a plastic cap and should be consumed within 24 hours once opened.
Analysis and Justification
Legal Note 2 to Chapter 18 of the Customs Tariff provides for food preparations containing cocoa to be classified in this Chapter when not excluded based on legal note 1 to the Chapter.
The Banana Cocoa product meets the terms of the legal note 2 to the Chapter and Heading 18.06 as a food preparation containing cocoa in any proportion.
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.
The Fuel for Fire Fruit & Protein Fuel Pack (Banana Cocoa) is classified under 1806.90.90.19 as other food preparations containing cocoa, put up for retail sale, in accordance with GIR 1.
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
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