Tariff Classification Advance Ruling
Norwegian Crispbread – Gluten Free With Sunflower seeds and Quinoa (product # 0994)
Norwegian Crispbread - Gluten Free with Oats (product # 0993)


Ms. Tanya Sensky
Bakeverket AS
Melkevegen 4
N-3919 Porsgrunn

Date of issuance of ruling: March 1, 2017

This is in response to a request submitted on your behalf by Pacific Customs Brokers Ltd. for an advance ruling on the tariff classification of Norwegian Crispbread - Gluten Free with Sunflower seeds and Quinoa (product # 0994); Norwegian Crispbread - Gluten Free with Oats (# 0993).These products are manufactured by Bakeverket AS, Porsgrunn, Norway.

TRS Number: 277300
Classification Number: 1905.10.60.00
Effective Date: March 1, 2017

Product Description

The goods are described as Norwegian cripsbread, gluten free with sunflower seeds and quinoa and Norwegian Crispbread, gluten free with Oats. The ingredients include sunflower seeds, oats, sesame seeds, quinoa flour, honey, rice bran fiber, linseeds and various other ingredients.

The dough is mixed and baked and packaged in plastic bags with a net weight of 190g per bag.

Analysis and Justification

Heading 19.05 provides for bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa/… Subheading 1905.10 specifically provides for “crispbread”, the Explanatory Notes to the heading define crispbread (also known as knäckebrot) as a dry crisp bread, usually thin and rectangular or circular, and the water content does not exceed 10%. The products under review meet the terms of the heading.


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; Norwegian Crispbread – Gluten Free with Sunflower seeds and Quinoa, Product # 0994, and Norwegian Crispbread – Gluten Free with Oats, Product # 0993, as described and presented, are properly classified under 1905.10.60.00.

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 as 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

Aveluy Ramsay
A/Manager, Tariff Policy Unit ‘B’
Trade Policy Division
Headquarters, Ottawa

File Number


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