Tariff Classification Advance Ruling
Goose Island Beer flavors Halia, Juliet, Lolita and Madame Rose

Applicant

Mr. Bruce Dunstan
Liquor Control Board of Ontario
55 Lakeshore Blvd. E.
Toronto, ON  M5E 1A4

Date of issuance of ruling:

This is in response to your request for an advance ruling on the tariff classification of Goose Island Beer flavors Halia, Juliet, Lolita and Madame Rose. This product is manufactured by Fulton Street Brewery LLC, Chicago, Illinois.

TRS Number: 276372
Classification Number: 2203.00.00.39
Effective Date:

Product Description

Goose Island Beer flavors Halia, Juliet, Lolita and Madame Rose are fermented beverages composed of water, malted barley, fruit, yeast, hops and other ingredients. They all have an alcoholic strength by volume 7.1% vol. These beers will be imported in 56 liter kegs.

Analysis and Justification

Heading 22.03 covers beer made from malt. Beer is an alcoholic beverage obtained by fermenting a liquor (wort) prepared from malted barley or wheat, water and (usually) hops. Certain quantities of non-malted cereals (e.g., maize (corn) or rice) may also be used for the preparation of the liquor (wort). The addition of hops imparts a bitter and aromatic flavour and improves the keeping qualities. Flavouring substances can be added during fermentation. These products meet the terms of tariff item 2203.00.00 and are classified as beer made from malt.

Decision

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 II 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.

Goose Island Beer flavors Halia, Juliet, Lolita and Madame Rose are classified as beer made from malt of an alcoholic strength by volume exceeding 2.5% vol but not exceeding 11.9% vol under 2203.00.00.39 in accordance with GIR 1 and 6.

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 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 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.

CBSA Contact

Mark Grant
Manager, Tariff Policy Unit B
Trade Policy Division
Headquarters, Ottawa

File Number

C-2016-007980

Date modified: