CBSA-Begründung
&&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 9209.94.90.00. This tariff classification number is incorrect.&&&&The product at hand cannot be described as an accessory for goods of heading 92.07. Even though it is specifically designed to safeguard the Grandmother Synthesizer, it does not improve the effectiveness of the product and, as such, it does not meet the criteria explained in Memorandum D10-0-1.&&&&It also cannot be described as a part of the synthesizer as it is not integral to the design nor essential to the function of the product.&&&&Heading 42.02 accounts for "Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper".&&As a musical instruments case, the product is specifically named in the terms of the heading.&&&&Accordingly, and as its outer surface is made of textile material, the Grandmother SR Series Case is classified under 4202.92.90.00, Other, With outer surface of sheeting of plastics or of textile materials, Other, as per GIR 1 and 6.
