Mr. Kevin Caldwell
Dippin' Dots International, L.L.C.
5850 DonMurie St., Unit C
Niagara Falls ON L2E 6X8
Date of issuance of ruling:
This is in response to your request for an advance ruling on the tariff classification of YoDots™: Chocolate Yogurt w/Chocolate Chip Cookie Dough, Cookies and Cream Yogurt and Blue Cotton Candy Yogurt. This product is manufactured by Dippin' Dots, Paducah, Kentucky, USA.
Based on information provided, Yodots™ are tiny beads of flavoured frozen yogurt. The flavoured yogurt mix is strained into tiny signature beads which are passed through a cryogenic processor. They are frozen and packaged in 85 g pouch packs.
Analysis and Justification
You have proposed that this product be classified under 2105.00.10 as “Flavoured Ice and Ice Sherbets”. As per Memorandum D10-18-4 Importation of Certain Agricultural Products and The Import Control List, paragraph 20 – “Flavoured ice of tariff item 2105.00.10 is a frozen food containing water, sugar or other sweetening agents, fruit juice or other flavouring but not containing milk, cream or other milk-derived ingredients.” Paragraph 21 of the Memorandum states that “Sherbet of tariff item 2105.00.10 is a frozen food, other than ice cream or ice milk but made from a milk product. Sherbets generally contain the same ingredients used in flavoured ices and, in addition, contain milk or milk –derived ingredients. The finished product will contain not less than 2% nor more than 5% milk solids (including milk fat).”
These products do not meet the definition of flavoured ice or sherbet as described in D10-18-4.
General Explanatory Note 1(a) to Chapter 4 of the Customs Tariff excludes food preparations based on dairy products and refers the reader to heading 19.01.
Heading 19.01 of the Customs Tariff provides for in part “Food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included”.
This good meets the terms of Heading 19.01 in that it is comprised of yogurt of heading 04.03 but has been further processed than provided for in heading 04.03.
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 various flavours of Yodots™ listed above are classified under 1901.90.40.90 as “Food preparations of goods of heading 04.01 to 04.04, containing 10% or less on a dry weight basis of milk solids”, in accordance with 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 the CBSA's Administrative Monetary Penalty System, 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: