Importation of certain poultry and egg products and the Import Control List (ICL)
Memorandum D10-18-8

ISSN 2369-2391

Ottawa, June 30, 2009

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In brief

1. This new D-Memorandum is a revision to the information pertaining to poultry and egg products found in D10-18-4 on the Importation of Certain Agricultural products and the Import Control List (ICL), dated , which is cancelled by the publication of this new D-memorandum.

2. Information on dairy products as they relate to the Import Control List can now be found in the memorandum D10-18-7, Importation of Certain Dairy Products and the Import Control List (ICL).

3. This memorandum has also been updated to reflect the changes to Supplementary Note 1 to Chapter 16 as a result of the coming into force of the Canada United States Mexico Agreement as of .

This memorandum addresses the importation of poultry and egg products that are included on the Import Control List (ICL).

Legislation

Customs Tariff
Customs Tariff Act
Export and Import Permits Act
Import Control List

Guidelines and general information

1. Agricultural goods on the Import Control List (ICL) are provided for under one of two types of tariff items: “within access commitment” or “over access commitment.” Each item enumerated on the ICL has a dual tariff item reflecting this.

2. Pursuant to section 10(2) of the Customs Tariff Act, agricultural products included on the ICL, "…shall not be classified under a tariff item that contains the phrase 'within access commitment' unless the goods are imported under the authority of a permit issued under section 8.3 of the Export and Import Permits Act and in compliance with the conditions of the permit".

3. Global Affairs Canada (GAC) is the Department responsible for establishing the import access levels, allocating quota and issuing import permits.

4. Poultry and egg products enumerated on the ICL may only be classified under a “within access commitment” tariff item when a specific import permit for the goods is obtained from GAC, and all its terms and conditions are fulfilled. Without a specific import permit, goods will be entered under a General Import Permit (GIP) number 100 – Eligible Agricultural Products, and will be classified under an “over access commitment” tariff item.

5. Sections 7(1) to 11 of the Export and Import Permits Act is the legislation that governs the issuance of import permits referred to in section 10(2) of the Customs Tariff Act. For information on permits and quota applications, importers are advised to consult GAC’s Export and import controls webpage and to refer to the Notice to importers series.

6. Import permits are not required to be submitted to the Canada Border Services Agency (CBSA) to obtain the release of the goods. However, they are required at the time of accounting and must be available during any CBSA compliance verification activity.

7. The issuance of an allocation or a permit by GAC does not constitute a tariff classification ruling.

8. D10-18-1, Tariff Rate Quotas provides a general overview of the Tariff Rate Quota (TRQ) system.

Classification information

Poultry Products – Definitions and guidelines

9. Definitions

10. Information on the classification of live poultry and chicks can be found in memorandum D10-14-63, Tariff Classification of Live Chicks of the Species Gallus Domesticus.

Flours and Edible Flours of Heading 02.10

11. Flours of meat or meat offal and edible flours made from cooked meat such as chicken, turkey, or beef etc., or from edible meat offal are classified under tariff item 0210.99.90. Flours of meat or meat offal unfit for human consumption (e.g., for feeding animals) are excluded (heading 23.01).

“Specially Defined Mixtures” – Definition and Guidelines

12. All goods classified in Chapter 16, including specially defined mixtures, must first meet the terms of Chapter Note 2 to Chapter 16 which reads:

13. Goods meeting the 20% minimum content outlined in the above Chapter Note must also meet the terms of heading 16.02, as provided below, before the good can be considered as a “specially defined mixture”.

14. At the subheading level, products meeting the terms of heading 16.02, as provided above are classified in accordance to the type of meat in those products:

15. At the tariff item level, Supplementary Note 1 “specially defined mixtures” applies. It is defined in the Customs Tariff as follows:

16. The determination of whether a good is a “specially defined mixture” is based on the ingredient list and manufacturing processes of the product. Importers will need to clearly demonstrate, through the manufacturing process or additional production specifications of the product, how the product is produced in order to determine its eligibility. Additional information may be requested by the CBSA in order to further determine eligibility. This information is required by the CBSA for the issuance of an advanced ruling and for any CBSA compliance verification activity.

17. For examples of goods that qualify and do not qualify as specially defined mixtures, see Appendix A.

Eggs:

18. Eggs are classified in headings 04.07, 04.08, and 21.06.

19. Eggs classified in heading 04.07 are in their shell and are fresh, preserved or cooked.

20. “Hatching eggs” are provided for in heading 04.07 and are fertile eggs to be placed into incubators with the intention of producing live birds. Importations of hatching eggs, from the United States, must be accompanied by a U.S. Department of Agriculture Certificate for Poultry or Hatching Eggs for Export.

21. Fresh eggs for consumption (i.e. retail eggs or for breaking), imported from the United States, must be accompanied by a U.S. Department of Agriculture Certificate Poultry Products Grading Certificate.

22. Eggs which are not in their shell, that are fresh, cooked, dried, in parts, and may or may not contain sweetening matter are classified in heading 04.08.

23. Dried whole eggs containing a small amount of colorant which are not suitable for human consumption but are destined for animal consumption, generally referred to as “denatured eggs”, are provided for by heading 04.08. The Explanatory Notes to this heading indicate that eggs for use as food or industrial purposes (e.g., in tanning) are provided for by the heading.

24. Eggs of heading 04.07 are identified by species, eggs of heading 04.08 are not identified by species and therefore all eggs regardless of species, meeting the terms of the heading, are classified in the appropriate subheading. As such, in order to classify an egg product under a “within access” tariff item of heading 04.08, a specific import permit must be obtained from GAC.

25. Egg preparations of tariff item 2106.90.51 (within access) or 2106.90.52 (over access) are egg preparations which have been further processed into preparations containing 50% or more by weight of eggs. These goods also contain other ingredients, such as seasoning, spices and other additives, which are not permissible in heading 04.08.

Other Classification Information

26. In accordance with the General Interpretive Rule 3(b), gift baskets or gift boxes made up of a selection of food stuffs are not considered to be a “set for retail sale”. As such, each component of gift baskets or boxes must be classified individually and any food stuffs that are included on the ICL must have a specific import permit for the goods from GAC to be classified under a “within access commitment” tariff item (i.e., to obtain a lower rate of duty).

27. For further guidelines on tariff classification, consult memorandum D10-13-1, Tariff Classification of Goods.

Additional information

28. To obtain an application for an import permit or additional information on import permits, please contact the Export and import controls, GAC.

29. For certainty regarding the tariff classification of a product, importers may request an advance ruling. Details on how to make such a request are found in memorandum D11-11-3, Advance Rulings for Tariff Classification.

30. For more information, within Canada call the Border Information Service at 1-800-461-9999. From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237.

Appendix A

The following show examples of chicken and turkey preparations that qualify as “specially defined mixtures” and two preparations that do not. For the purposes of these examples, Note 2 to Chapter 16 is assumed to have been met.

Example 1: "Chicken wings with sauce"
Ingredient Portion
Fully cooked chicken wings 74.00%
Sauce packet 14.00%
Seasoning 2.00%
Water 1.00%

According to the definition of specially defined mixtures, the sauce and water are considered to be part of the chicken portion. Since the non-chicken portion is not greater than 13%, this product cannot be considered to be a specially defined mixture.

Example 2: "Uncooked, frozen chicken breasts with sauce"
Ingredient Portion
Chicken 75.00%
Sweet and sour sauce 24.00%
White pepper 1.00%

According to the definition of specially defined mixtures, the sauce cannot be considered to be part of the non-chicken portion. Since the non-chicken portion is not greater than 13%, this product cannot be considered to be a specially defined mixture. Additionally, the meat portion does not meet the definition of a specially defined mixture since it has not been partially or completely cooked.

Example 3: “Turkey burger patties”
Ingredient Portion
Par-fried, turkey 78.00%
Water 5.00%
Roasted peppers 5.50%
Roasted mushrooms 4.50%
Roasted zucchini 3.00%
Oats 3.00%
Chopped Cilantro 1.00%

According to the definition of specially defined mixture, the non-turkey portion (chopped cilantro, peppers, mushrooms, zucchini and oats) is greater than 13% and the meat portion has been partially cooked (par-fried); therefore this product qualifies as a specially defined mixture.

Example 4: “Cranberry almond chicken salad”
Ingredient Portion
Fully cooked chicken strips 38.00%
Spinach 30.00%
Balsamic vinaigrette 10.00%
Cranberries 8.00%
Almonds 7.00%
Celery 4.00%
Onions 3.00%

According to the definition of specially defined mixture, the non-chicken portion (spinach, cranberries, almonds, celery and onions) is greater than 13% and the chicken portion has been fully cooked; this product qualifies as a specially defined mixture. Vinaigrette meets the definition of sauce, and even though it was removed from the calculation, the good still qualified as a specially defined mixture.

References

Issuing office
Trade and Anti-dumping Programs Directorate
Trade Policy Division
Headquarters file
N/A
Legislative references
Customs Tariff
Customs Tariff Act
Export and Import Permits Act
Import Control List
Other references
 D10-13-1, D10-14-63, D10-18-1, D11-11-3
Export and import controls
CFIA labelling requirements
Notice to importers
Superseded memorandum D
D10-18-4 dated
Date modified: