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1. The expression "milk" means full cream milk or partially or completely skimmed milk.
2. For the purposes of heading 04.05:
- (a) The term "butter" means natural butter, whey butter or recombined butter (fresh, salted or rancid, including canned butter) derived exclusively from milk, with a milkfat content of 80% or more but not more than 95% by weight, a maximum milk solids-not-fat content of 2% by weight and a maximum water content of 16% by weight. Butter does not contain added emulsifiers, but may contain sodium chloride, food colours, neutralising salts and cultures of harmless lactic-acid-producing bacteria.
- (b) The expression "dairy spreads" means a spreadable emulsion of the water-in-oil type, containing milkfat as the only fat in the product, with a milkfat content of 39% or more but less than 80% by weight.
3. Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in heading 04.06 provided that they have the three following characteristics:
- (a) a milkfat content, by weight of the dry matter, of 5% or more;
- (b) a dry matter content, by weight, of at least 70% but not exceeding 85%; and
- (c) they are moulded or capable of being moulded.
4. This Chapter does not cover:
- (a) Products obtained from whey, containing by weight more than 95% lactose, expressed as anhydrous lactose calculated on the dry matter (heading 17.02); or
- (b) Products obtained from milk by replacing one or more of its natural constituents (for example, butyric fats) by another substance (for example, oleic fats) (heading 19.01 or 21.06); or
- (c) Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter) (heading 35.02) or globulins (heading 35.04).
1. For the purposes of subheading 0404.10, the expression "modified whey" means products consisting of whey constituents, that is, whey from which all or part of the lactose, proteins or minerals have been removed, whey to which natural whey constituents have been added, and products obtained by mixing natural whey constituents.
2. For the purposes of subheading 0405.10 the term "butter" does not include dehydrated butter or ghee (subheading 0405.90).
1. The weight of the packages shall be included in the weight of the goods for the purpose of calculating the customs duties on the goods classified under the following tariff item Nos.:
- 0402.10.10 or 0402.10.20
- 0402.21.11 or 0402.21.12
- 0402.29.11 or 0402.29.12
- 0402.91.10 or 0402.91.20
- 0402.99.10 or 0402.99.20
- 0403.90.11 or 0403.90.12
- 0404.10.21 or 0404.10.22
2. For goods classified under tariff item No. 0406.20.11, 0406.20.12, 0406.90.11 or 0406.90.12 and originating in Australia, when in packages of a weight not exceeding 1 kg each, the weight of the packages shall be included in the weight of the goods for the purpose of calculating the customs duties on the goods.
3. Milk protein substances with a milk protein content of less than 85% by weight, calculated on the dry matter, are classified in tariff item No. 0404.90.10 or 0404.90.20. Milk protein substances with a milk protein content of 85% or more by weight, calculated on the dry matter, are classified in Chapter 35 (subheading 3504.00).
(NB this note do not form part of the Customs Tariff legislation.)
1. For the statistical purposes of classification Nos. 0409.00.00.21, 0409.00.00.22, 0409.00.00.23, 0409.00.00.24, 0409.00.00.25 and 0409.00.00.26, the descriptive terms "Extra white", "White", "Golden", "Light amber", "Dark amber" and "Dark", are defined in the Honey Regulations C.R.C., c. 287 made pursuant to the Canada Agricultural Products Act (R.S., 1985, c. 20 (4th Supp.)).
Customs Tariff Schedule
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