税则表 预裁定 D 系列备忘录 贸易救济 PGA 要求 制裁制度

Ruling 2020-001194

active

&&This product is the Cassady style spectacle frame. It is the frame of a spectacle that will be outfitted with lenses. The product is made from cellulose acetate and copper-nickel hardware components. As per the information provided, it is imported with clear acrylic demonstration lenses to maintain the shape of the product until the importer or retailer dispenses the frame with prescription lenses.

CBSA 推理

&&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.&&&&In your request for a ruling you proposed tariff classification under 7015.10.00.00. The CBSA has determined that this tariff classification number is not appropriate.&&&&As this product is a plastic frame of spectacles that would be classified under 90.04, as per the general notes of heading 90.03, this product is classified under classification number 9003.11.10.00 as frames and mounting for spectacles, of plastic.

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