Appeal No. AP-2001-090
28 January 2003
Appeal No. AP-2001-090
This is an appeal pursuant to section 67 of the Customs Act from decisions of the Commissioner of the Canada Customs and Revenue Agency. The issue in this appeal is whether the product described as "VEGETA" is properly classified under tariff item No. 2104.10.00 as soups and broths and preparations therefor, as determined by the respondent, or should be classified under tariff item No. 2103.90.20 as mixed condiments and mixed seasonings, as claimed by the appellant.
HELD:
The appeal is dismissed. Although the product in issue is used extensively as a seasoning, the essential question in this appeal is whether it also constitutes a preparation for broths. On the basis of the testimony of the expert witness and the fact that the main characteristics of broths referred to in the Explanatory Notes to the Harmonized Commodity Description and Coding
System to heading No. 21.04 are found in the product in issue, the Tribunal finds that it is properly classified in heading No. 21.04 as soups and broths and preparations therefor. The fact that the packaging of the product in issue no longer contains any mention of soup mix or directions to prepare a soup does not prevent its classification as a preparation for broths.
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http://www.citt-tcce.gc.ca/appeals/decision/ap2b090e/ap2b090e.htm