เหตุผล CBSA
&&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 9004.90.90.90. This tariff classification number is correct.&&&&The Max Studio Reading Glasses product numbers MS2234-4418, MS2234-4427, MS23134-4431, MS2057-4418, 4124MBIR/CRPKF22-53, 4125MGNS/CRPKF22-31, 4172LGRC/CRPKF22-39 and 4172LTPS/CRPKF22-01 meet the terms of heading 90.04, "Spectacles, goggles and the like, corrective, protective or other". They do not meet the definitions of sunglasses, prismatic eyeglasses, safety goggles or safety spectacles, and are therefore classified under "Other".
