CBSA Gerekçesi
&&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 9958.00.00 or 9959.00.00. This tariff classification number is incorrect.&&&&For the goods to meet the terms for tariff item 9958.00.00, the items must be parts, accessories and articles, excluding tires and tubes, for use in the manufacture of original equipment parts for passenger automobiles, trucks or buses, or for use as original equipment in the manufacture of such vehicles or chassis therefor. Under tariff item 9959.00.00, the goods must be materials of Section III, VI, VII, XI, XIII, XIV or XV or of Chapter 45 or 48, or electric conductors for a voltage exceeding 1,000 V (excluding winding wire and co-axial conductors), for use in the manufacture of passenger automobiles, buses, trucks, ambulances or hearses, or chassis therefor, or parts, accessories or parts thereof, other than rubber tires and inner tubes.&&&&The key phrase in both descriptions are "for use in the manufacture of". According to the legal definition as found in section 2 of the Customs Tariff, "for use in", wherever it appears in a tariff item in respect of goods classified in the tariff item, means that the goods must be wrought or incorporated into, or attached to, other goods referred to in that tariff item.&&&&Since the goods are imported in the finished state and are not used in any type of manufacturing process for any vehicles or accessories, they do not qualify to be classified under 9958.00.00 or 9959.00.00.&&&&As the Ring Key Medallion and Keychain are composite goods, General Interpretation Rule 3(b) applies, which provides that composite goods are to be classified according to the component that gives the goods their essential character. It is the role of the constituent materials or components in relation to the use of the good that imparts the essential character. In this case, the function of the goods under consideration is to hold keys and the iron or steel spring style key holder directly performs the function of holding the keys. Therefore, the iron or steel spring style key holder imparts the essential character to the goods. In accordance with GIR 3(b), the Ring Key Medallion and Keychain under consideration will be classified as an other article of iron or steel.&&&&The previous advanced ruling determination of 7326.90.90 is still valid, which provides for other articles of iron or steel, other, and other.&&&&Further breakout to include the updated 2022 statistical suffix would be 7326.90.90.90 (Other).
