CBSA తర్కం
&&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 3926.40.90.00. This tariff classification number is incorrect.&&Heading 39.26 provides for "[o]ther articles of plastics and articles of other materials of headings 39.01 to 39.14." The Explanatory Notes to this heading state that the heading "... covers articles, not elsewhere specified or included, of plastics ...". Due to the inclusion of the phrase "not elsewhere specified or included" in the Notes, other relevant headings of the Customs Tariff must be ruled out before Heading 39.26 is considered.&&&&Heading 97.01 provides for, inter alia, collages, mosaics and similar decorative plaques. Explanatory Note (B) to this heading states, "[t]his group [collages, mosaics and similar decorative plaques] covers collages and similar decorative plaques, consisting of bits and pieces of various animal, vegetable or other materials, assembled so as to form a picture or decorative design or motif and glued or otherwise mounted on a backing, e.g., of wood, paper or textile material." The term "collage" is not defined in the Customs Tariff; therefore, the CBSA referred to dictionary definitions in order to determine its ordinary meaning. The Collins Dictionary defines the word "collage" as "a picture that has been made by sticking pieces of coloured paper and cloth onto paper." The Cambridge Dictionary defines "collage" as "a picture in which various materials or objects, for example paper, cloth, or photographs, are stuck onto a larger surface". The goods at issue consist of a framed backing onto which polyurethane leather pieces or acrylic square pieces have been affixed to form a decorative design; therefore, they meet the terms of Heading 97.01 and are classified therein.
