Ms. Barb Clugston
T. McConnell Sales and Marketing Limited
70 E Beaver Creek Road, Unit 204
Richmond Hill, ON L4B 3B2
Date of issuance of ruling:
This is in response to a request submitted on your behalf by Delmar International Inc. for an advance ruling on the tariff classification of Sensations Butter & Cheese Puff Pastry Biscuits. This product is exported by Euro Patisserie Producties, Netherlands.
|Classification Number:||1905.90.41.00 within access commitment
1905.90.44.00 over access commitment
The Sensations Butter & Cheese Puff Pastry Biscuits are a set of baked goods packaged for retail sale in a plastic tray. The product contains approximately 10-11 cheese straws, 16-18 cheese butterflies, and 10-11 cheese and onion pretzels per 225g tray. Each of the three types of biscuits contains greater than 25% wheat flour along with butter, cheese and other minor ingredients.
Analysis and Justification
Heading 19.05 of the Customs Tariff provides for bread, pastry, cakes, biscuits and other bakers' wares. The General Notes to Chapter 19 read in pertinent part: “The Chapter also covers pastry cooks' products and biscuits, even when not containing flour, starch or other cereal products.” The Explanatory Notes to heading 19.05 support the classification of biscuits made from flour, fat and additional flavours.
This good meets the terms of heading 19.05 and the residual subheading 1905.90, “Other”. Tariff items 1905.90.41.00, within access or 1905.90.44.00 over access provide that the goods are classified here when valued at 44¢/kg or more, said value to be based on the net weight and to include the value of the usual retail package.
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 Sensations Butter & Cheese Puff Pastry Biscuits are classified as an “other biscuit containing 25% or more by weight of wheat, valued at 44₵/kg or more, said value to be based on the net weight and to include the value of the usual retail package”, 1905.90.41.00 within access commitment and 1905.90.44.00 over access commitment by application of GIR 1 and 6.
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: