Written Assignment -Case study

You are the purchasing manager of ABC Foods Co. Ltd in Toronto. 

You plan to import two food products from Panda Foods Company in Toyko, Japan

Product One: Dried Buckwheat Noodles 

Quantity: 100 Cases (1KG * 12 bags per case) 

Price: USD 12 per case

Dried Buckwheat Noodles (It is composed of wheat flour, water, buckwheat flour, salt, and sodium carbonate). The products are prepackaged, weighted 1 KG and contain 25% or more by weight of wheat.

Product Two: Hot Dumpling Pastry 

Quantity: 150 cases (100G * 20 Bag per case)

Price: USD 30 per case

The product is prepackaged dried flat and wide pasta noodles, with a sauce packet and a spice packet. The pasta is composed of wheat flour, potato starch and vegetable oil. The sauce packet is composed of vegetable oil, chili, sesame, pepper, spices and food flavouring. The spice packet contains salt, sugar, yeast extract, food flavoring, flavor enhancer, vinegar, and preservatives. The product contains 25% or more by weight of wheat. The product is made of different foodstuffs intended to be used together are considered a set put up for retail sale.

A certification of origin is not provided.

Please answer the following questions:

1)    What is the tariff classification of dried buckwheat noodles? 

2)    Which GIR rule do you use to determine the classification of the product?

3)    What is the tariff classification of hot dumpling pastry? 

4)    Which GIR rule do you use to determine the classification of the product?

5)    What is the value for duty for dried buckwheat noodles? 

6)    What is the value for duty for hot dumpling pastry?

7)    What is the total amount of duty and GST payable?

8)    If a COO is provided, what tariff treatment will we use and what are the answers for question #5, #6 and #7.