Обоснование CBSA
&&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 8201.40.10.00. This tariff classification number is incorrect.&&&&The Infinity Axes and Axe Heads are manufactured, advertised and sold for the use in the sport of axe throwing. Section XV Explanatory Note 1 (I) excludes "Articles of Chapter 95 (for example, toys, games, sports requisites)". Explanatory Notes to 82.10 states "This heading covers hand tools mainly used in agriculture, horticulture or forestry, though some may also be used for other purposes (e.g., in road work, navvying, mining, quarrying, woodworking or household work)." As the Infinity Axes and Axe Heads are manufactured, advertised and sold for the use in axe throwing events and competitions, they are more accurately classified in Chapter 95 for "Toys, Games And Sports Requisites; Parts And Accessories Thereof".
