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 and the Canadian Rules set out in the schedule. 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) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS).&&&&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 headings and any relative Section or 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 application for an advance ruling, you suggested tariff classification number 4602.19.99.00. This tariff classification number is incorrect. Heading 46.02 provides for basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 46.01 and articles of loofah. Legal Note 1 to Chapter 46 states, in part, "[i]n this Chapter the expression "plaiting materials" means materials in a state or form suitable for plaiting, interlacing or similar processes ..." The subject goods do not meet the terms of Heading 46.02 as they are not articles made from plaiting materials or made up from goods of Heading 46.01.&&&&These erosion control blankets are stitch-bonded goods, which consist of a ground of polypropylene netting and straw, which has been stitched together with textile yarn, as described in Chapter 60; therefore, the subject goods meet the terms of Subheading 6005.36.