Tariff Classification Advance Ruling
Butcher's Best Cheddar Smokie

Applicant

Joe Mannara
Concord Premium Meats
125 Edilcan Drive
Vaughan, Ontario   L4K 3S6

Date of issuance of ruling: January 16, 2015

This is in response to your request for an advance ruling on the tariff classification of Butcher's Best Cheddar Smokie sausages and Butcher's Best Original Smokie sausages. The products are manufactured by Salm Partners LLC, Denmark, Wisconsin.

TRS Number: 268655
Classification Number: 1601.00.90.10
Effective Date: January 16, 2015

Product Description

Based on the information provided, these fully cooked 175 gram sausages are individually vacuum packed in clear film and bulk packed in fully labelled shipping containers for further processing in Canada. The Cheddar Smokie is composed of pork, chicken, cheese and various other ingredients. The Original Smokie is composed of pork, chicken, and various other ingredients.

Analysis and Justification

These sausages meet the terms of Legal Note 1 to Chapter 16 as they are further prepared beyond the processes specified in Chapter 2. Heading 16.01 specifically provides for "Sausages and similar products, of meat and meat offal or blood." In accordance with the explanatory notes to heading 16.01, the good consists of meat which has been enclosed in a casing with added seasoning and various other ingredients.

Decision

The Butcher's Best Cheddar Smokie sausages and Butcher's Best Original Smokie sausages are classified as sausages and similar products of meat, pork sausages, under tariff classification number 1601.00.90.10, in accordance with General Interpretive Rules 1 and 6 and Legal Note 1 to Chapter 16.

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 Annex C of the CBSA's Memorandum D11-11-3, Advance Rulings for Tariff Classification.

Please be advised that the goods covered by this advance ruling are provided for in a specific tariff provision that 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.  In the event that you have been classifying these goods elsewhere in the tariff, you are obligated to self-correct.  See Memorandum D11-6-6 for information on self-correction/self-adjustment.

All 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 accordance with the procedures described in Memorandum D11-11-3. The ruling will be published on the CBSA website within 30 business days.

CBSA Contact

Mark Grant
Manager, Tariff Policy Unit 'B'
Trade Policy Division
Headquarters, Ottawa

File Number

C-2014-007525

Date modified: