税则表 预裁定 D 系列备忘录 贸易救济 PGA 要求 制裁制度

Ruling 8000003622

active

&&Based on the information provided, the product is a hardened steel replacement tip for a pulp hook. The product measures three inches in length and retails in a package of two.

HS 归类

8201.90.99.00

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&&&&The pulp hook is a hook shaped hand tool with a handle at one end for maneuvering and a metal tip at the other end to do the “work.” The tip is designed to be driven into a piece of wood, usually a log or a block, to facilitate lifting or moving it. The product is described in the Explanatory Notes to heading 82.01 as “Other hand tools of a kind used in agriculture, horticulture or forestry.” These same Explanatory Notes state that “All these tools remain in the heading whether or not they are fitted with handles. The heading also covers identifiable base metal parts of such tools.” This includes the product involved in this decision.

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