CBSAの根拠
&&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 7326.90.90.90 This tariff classification number is incorrect.&&&&This type of utilitarian stand is found in specialized commercial or public settings, it is not a household article of iron or steel of 73.23. Heading 73.26 only covers the articles of iron or steel not more specifically covered elsewhere in the Nomenclature. Given the characteristics of the product, it is more specifically covered as a furniture of 94.03. To that effect, the Explanatory Notes to Chapter 94 define the concept of furniture as: "Any "movable" articles [...] which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, cafés, restaurants, laboratories, hospitals, dentists' surgeries, etc., [...]."
