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 product 53483 chicken breast stuffed with cheese, and spinach. This product is manufactured by Koch Foods, Chicago, Illinois, USA.
According to the documentation provided, the product is composed of 75% boneless chicken breast with rib meat, a filling comprised of 15.6% spinach and cheese and a 9% topical solution. Each entrée comes in an 8 ounce serving size.
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.” The product under review meets the terms of the Supplementary Note as it contains 15.6% filling.
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 GIR 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.
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.
Manager, Tariff Policy Unit B
Trade Policy Division
- Date modified: