Tariff Classification Advance Ruling
Chicken breast stuffed with broccoli and cheese, four and seven ounces (Product #s 53433 and 53430).

Applicant

Mr. Ed Wassenaar
Canex Foods Ltd.
250 – 4320 Viking Way
Richmond, BC V6V 2L4

Date of issuance of ruling:

This is in response to your request for an advance ruling on the tariff classification of chicken breast stuffed with broccoli and cheese, four and seven ounces (Product #s 53433 and 53430). These products are manufactured by Koch Foods, Chicago, Illinois, USA.

TRS Number: 276279
Classification Number: 1602.32.92.10
Effective Date:

Product Description

The products included in this request are breaded chicken stuffed with broccoli and cheese, in either four or seven ounce sizes. According to the documentation provided, they are composed of 65-70% boneless chicken breast with rib meat, 14-20% mixed cheese and broccoli, and 15% breading.

Analysis and Justification

The goods meet legal note 2 to Chapter 16, which provides that food preparations fall in this Chapter provided that they contain more than 20% by weight of meat. The goods are prepared chicken products and meet the terms of subheading 1602.32, of fowls of the species “Gallus domesticus”.

In order to meet the terms of the tariff item, the goods must meet the Supplementary Note 1 to the tariff item, “specially defined mixtures”, which provides that “13% or more of the total weight of the product is comprised of goods other than the following: chicken, turkey, bread or breading, batter, oil, glazing, other coatings and bastes, and any added water.” Both of the products contain the requisite amount of qualifying material. The stuffed chicken breasts are either 14% or 20% filling by weight, depending on serving size.

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 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 G.I.R. 1 and 6, these products meet the terms of 1602.32.92.10, specially defined mixtures, of chicken, other than in cans or glass jars.

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-2016-008304

Date modified: