Mr. Carl Cappelli
Don's Food Products
4461 Township Line Road
Schwenksville, PA 19473
Date of issuance of ruling: March 29, 2017
This is in response to a request submitted on your behalf by Willson International Ltd. for an advance ruling on the tariff classification of your Mediterranean Quinoa Salad (5 lb/2.27 kg bulk). This product is exported by Don's Food Products, 4461 Township Line Road, Schwenksville, PA, USA.
|Effective Date:||March 29, 2017|
The Mediterranean Quinoa Salad is a ready to eat cold salad packed in a bulk 5 lb/2.27 kg container. It is described as mixed blend of quinoa, olives and mozzarella cheese in an Italian vinaigrette. Product composition includes; 65.50% quinoa (cooked), red bell peppers (blanched) 7.5%, distilled vinegar 5.8%, Kalamata olives 5.4%, black olives 5.4%, mozzarella cheese 5.1%, lemon juice 2.1%, canola oil 1.0%, and various seasonings 1%. The quinoa is cooked in boiling water to swell until they are al dente and chilled below 40°F (4.4°C) in an ice bath. The product handling requires refrigeration below 40 and it has a 32 day shelf life.
Analysis and Justification
Heading 19.04 of the Customs Tariff provides for “Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included.”
The cooked quinoa accounts for 65.50% of the salad and is the essential character of the product. There is no wheat in this product excluding it from tariff classification 1904.10.10.90 as suggested by your agent. The good is a prepared food made from the cereals of Chapter 10 by swelling and meets the terms of heading 19.04, and tariff item 1904.10.90.90 as it contains no wheat.
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 Mediterranean Quinoa Salad is classified under 1904.10.90.90 as “other, other, prepared food obtained by the swelling or roasting of cereals or cereal products”, by application of GIR 3(b) and 6 of the Customs Tariff.
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.
A/Manager, Tariff Policy Unit ‘B’
Trade Policy Division
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