Essential character of a sandwich

Let's start off from a bit of a different perspective. Shall we?

Importing a kit or a set "that is put up for retail sale" brings some challenges with respect to accurately classifying the goods with the most precise HS code for Customs clearance purposes.

One of the main rules of classification is based on what is known as the "essential character". What gives that kit or set its main characteristic? Further, how do we define what the main characteristic of a set is? Could it be based on the value of each item and the most expensive item gives the "essential character of a set"? Possibly...

What about if we would define the "essential character" by determining what component will be used most or what component within the set will make the consumer buy the set?

For example...

If a hair clipper, comb, brush, scissors and mirror are all combined in an all-in-one set, how would this be classified upon importation?

Here is another issue to take into consideration...

The marketing aspect of the above set is to include a "free" baseball cap so that "if you make a mistake, you can still look great"! How does the baseball cap fit in with the set and can it be classified together as a set under one HS code? (Keep in mind that from a Customs perspective, the "free" baseball cap does have a value, but I digress.)

What about if there are two or more possible HS classification codes for an item? For example, if you have a baseball hat that has a battery powered fan in its visor, is this item considered to be a toy, electrical fan, or a hat? What is the essential character of this item that will define the accurate HS code.

(Side note... the fan in the ball cap was a topic of discussion with Canada Border Services Agency (CBSA) policy officers at a seminar that I attended. It was an interesting conversation, to say the least, where some of the discussion surprisingly even looked at which HS code would have the highest duty rate associated with it to define the essential character of the product. I have quite a bit to say about that, but maybe for another posting...)

Essential character is something to constantly think about. 

So now, how would one define the essential character of a sandwich? I could not believe that when I was recently watching a program about bar-b-que techniques, the host said that without a properly toasted hamburger bun, the hamburger just won't taste the same. Does that mean the bun is actually the essential character of the hamburger (sandwich)? Many of you will disagree...

What about preparing a sandwich that has the bread (of course), the luncheon meats, a slice of tomato, a leaf of lettuce, a sprinkle of ketchup and maybe a splash of mayo. I would say that, for me, the essential character is the luncheon meats. But if you prepare and offer that sandwich to someone who just can't handle the taste of tomatoes, the whole sandwich may not be eaten because of the tomato. Does that mean the toppings provide the essential character?

Here is a recipe of a special sandwich that I usually have twice a year...
- peel, core and slice 6 apples into small pieces
- 3 cups of shelled walnuts.
- 1.5 cups of a dessert/sweet red wine
- 2 teaspoons of cinnamon 
- 2 tablespoons of brown sugar
Add all ingredients together and blend until the texture becomes a smooth paste. (Add a bit more wine if the paste is too thick.)

Then, once the apple/walnut/wine mixture is ready grate some fresh horseradish.

Take a plain unsalted cracker, put a half teaspoon (or less) of the horseradish on top of the cracker and then cover with the apple/walnut/wine mixture. Lastly, put another cracker on top.

The taste of the horseradish can be harsh and bitter, so be careful of how much horseradish you use. 

Now...
What is the essential character of this sandwich?

To conclude...
A classic example of defining the essential character of a kit is a pizza kit. To read up on the CBSAs administrative policy on these kits and the justification, one can review the Department Memorandum (D-Memo) D10-14-32 at https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-32-eng.pdf .

There is an entire background story to the classification of Pizza Kits and how to define the essential character, but again, maybe for another posting.




Note: @Samuel Dergel - Thank you for the inspiration with respect to the topic of this posting.
Location: Montreal, QC, Canada

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