Ms. Fiona Pinnell
Sunshine Coast Olive Oil Co. Ltd.
Box 1682, 305-287 Gower Pt. Road
Gibsons, BC V0N 1V0
Date of ruling:
This is in response to your request for an advance ruling on the tariff classification of Delizia ® Fused Olive Oils. These products are exported from Veronica Foods Company, Oakland, California, USA.
The goods are Delizia® Fused Olive Oils of various flavours. These oils are infused oils not fused oils. Fused olive oils are oils in which an aromatic natural source, for example lemon or peppers, is crushed with the extra virgin olive oil during the mechanical breakdown of the olives at the time of the production. The result is mechanical “fusion” of olive oil and other fruits, vegetables or spices, rather than “infusing”, which is simply adding ingredients during cold pressing of extra virgin olive oils (also known as flavouring).
These products are imported into Canada by Sunshine Coast Olive Oil Co. Ltd. and are sold to users for the purposes of making vinaigrettes, marinades, and also used in general cooking.
The representative sample literature is is “Persian Lime Olive Oil” – product number 100836, “Wild Fernleaf Dill Olive Oil” – product number 100590 and “Wild Mushroom and Sage Olive Oil – Product number 100988 which is shipped into Canada in 10 litre (20 lbs) plastic cubes packaged within a cardboard box. The other products in this request are stated below:
|100201||Delizia Basil Olive Oil|
|100934||Delizia Butter Olive Oil|
|100807||Delizia Garlic Olive Oil|
|100935||Delizia Herbs de Provence Olive Oil|
|100933||Delizia Tarragon Olive Oil|
|100984||Delizia Milanese Gremolata Olive Oil|
|100986||Delizia Tuscan Herb Olive Oil|
|100590||Delizia Wild Fernleaf Dill Olive Oil|
|100987||Delizia Cilantro & Roasted Onion Olive Oil|
|100930||Delizia Harissa Olive Oil|
|100900||Delizia Chipotle Olive Oil|
|100988||Delizia Wild Mushroom & Sage Olive Oil|
|100785||Delizia California Garlic Olive Oil|
|100836||Delizia Persian Lime Olive Oil|
|100372||Delizia White Truffle Olive Oil|
|100377||Delizia Black Truffle Olive Oil|
Analysis and Justification
Consideration was given to Heading 15.09 of the Customs Tariff which provides for “Olive oil and its fractions, whether or not refined, but not chemically modified.” Explanatory Notes to heading 15.09 provide that the oils classified in the heading are pure olive oil and have not undergone any additional treatment other than refining which does not alter the structure of the constituent fatty acids. The infused olives oils are excluded from heading 15.09 as they do not meet any of the above definitions.
Heading 15.17 of the Customs Tariff provides for “Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils”. The Delizia® Infused Olive Oils of various flavours are fused olive oils with other components such as citrus fruits, spices, and herbs. The Delizia® infused olive oil is an edible food preparation that meets the technical requirements of Heading 15.17.
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 to General Interpretative Rule 1, the Delizia® Infused Olive Oils of various flavours are classified under 1517.90.99.00 as other preparations or mixtures of vegetable oils.
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: