Tariff Classification Advance Ruling
Non-Fat Dry Milk High Heat Kosher

Applicant

Mr. Julian Guerrero
Les Aliments Multibars Inc.
9000, boul. des Sciences
Anjou, Québec  H1J 3A9

Date of issuance of ruling:

This is in response to a request submitted on your behalf by Fedex Trade Networks for an advance ruling on the tariff classification of Non-Fat Dry Milk High Heat Kosher. This product is manufactured and exported from Dairy America (USA).

TRS Number: 272936
Classification Number: 0402.10.10.00 within access commitment or
0402.10.20.00 over access commitment
Effective Date:

Product Description

The product is described as fresh milk where the fat is removed and is subjected to a high heat treatment resulting in a non-fat, dry whitish powder. According to the information provided, it contains lactose, milk proteins and minerals in the same proportions as found in fresh milk. The fat content has been reduced to a maximum of 1.25%. No preservatives, neutralizing or other chemical agents have been added. The product is especially suited for baked goods, dry mixes and process meat and is sold in bags of 25 kg.

Analysis and Justification

Note 1 to Chapter 4 provides: "The expression "milk" means full cream milk or partially or completely skimmed milk". The Explanatory Notes to Heading 04.02 state that the heading covers: "milk (as defined in Note 1 to this Chapter) and cream, concentrated (for example, evaporated)… whether liquid, paste or solid (in blocks, powder or granules) and whether or not preserved or reconstituted". The product is a dry powder of skimmed milk is covered by heading 04.02.

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 product is classified as concentrated milk, in powder, of a fat content, by weight, not exceeding 1.5% and is classified as tariff item 0402.10.10.00 within access commitment or tariff item 0402.10.20.00 over access commitment, in accordance with GIR 1 and 6.

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 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. The ruling will be published on the CBSA website in 30 days.

CBSA Contact

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

File Number

C-2015-010263

Date modified: