Tariff Classification Advance Ruling
Cranberry Grain Salad, 5lb/2.27 Kg

Applicant

Mr. Carl Cappelli
Don's Food Products
4461 Township Line Rd
Schwenksville, PA 19473
USA

Date of issuance of ruling:

This is in response to a request submitted on your behalf by Willson International Ltd for an advance ruling on the tariff classification of the “Cranberry Grain Salad, 5lb/2.27 Kg”. This product is exported by Don's Food Products, 4461 Township Line Rd, Schwenksville, PA, USA 19473.

TRS Number: 277770
Classification Number: 1904.10.10.90 within access commitment
1904.10.29.90 over access commitment
Effective Date:

Product Description

The “Cranberry Grain Salad, 5lb/2.27 Kg”, is a ready-to-eat cold salad that can be served as a side-dish or as the main entrée. Product composition by percentage includes hard red wheat berry 33.0%, pearled barley 26.0%, dried cranberries 11.0%, bulgur wheat 8.0%, water 5.0%, sesame oil 4.0%, distilled vinegar 4.0%, canola oil 2.1%, red bell peppers 2.0%, green bell peppers 2.0%, parsley 1.6%, and various small amounts of other ingredients. The dry grains are cooked in boiling water in order to swell the grains and are chilled below 40°F in an ice bath. The vegetables and dried fruit (green and red bell peppers, cranberries) are blanched and chilled below 40°F in an ice bath. All ingredients are then mixed to form the salad. The product is packed and maintained refrigerated below 40°F.

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 grains predominant by weight thereby providing the salad its essential character. The salad contains more than 25% by weight in wheat and meets the technical requirements of sub-heading 1904.10.

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.

The “Cranberry Grain Salad, 5lb/2.27 Kg” is classified under 1904.10.90.90 within access commitment and as the product is packaged in packages of a weight exceeding 454g is classified under 1904.10.29.90 over access commitment, by application of GIR 3B and 6 of the Customs Tariff.

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-2017-000625

Date modified: