Tariff Classification Advance Ruling
Chynar Brand Vegetable Ghee

Applicant

Mr. Amit Amin
Twi Foods Inc
2600 Drew Road
Mississauga ON L4T 3M5

Date of issuance of ruling: March 1, 2017

This is in response to a request submitted on your behalf by Peninsula Custom Brokers Limited for an advance ruling on the tariff classification of Chynar Brand Vegetable Ghee. This product is manufactured by Erapoly Global, Malaysia.

TRS Number: 277411
Classification Number: 1517.90.99.00
Effective Date: March 1, 2017

Product Description

Chynar Brand Vegetable Ghee consists of palm oil and palm stearin as well as a small amount of colouring and flavouring. This product is made from fully refined, bleached and deodorized palm oil. It is used as a vegetarian alternative to traditional dairy ghee for cooking, as a frying medium and in the manufacture of confectionary. It will be imported in 690 gram, 900 gram, 1 kg, 2 kg, 4 kg, 14 kg and 16 kg tin cans put up for retail sale.

Analysis and Justification

Heading 15.11 of the Customs Tariff covers palm oil and its fractions, whether or not refined, but not chemically modified. The addition of flavoring and coloring excludes this product from that heading.

Heading 15.16 covers animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared. There is no indication in the literature provided that this product is chemically modified.

Heading 15.17 covers 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 or their fractions of heading 15.16. The Explanatory Notes provide that goods which are mixtures of more than one oil are classified in 15.17 and excluded from 15.16. Based on the information provided this product meets the terms of heading 15.17 as a mixture of two vegetable oils which have been worked into a preparation.

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.

Chynar Brand Vegetable Ghee is classified as other edible mixtures or preparations of vegetable fats or oils under 1517.90.99.00 in accordance with GIR 1 and 6.

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

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

File Number

C-2017-000285

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