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 3924.90.00.99. This tariff classification number is incorrect.&&&&Heading 39.23 covers articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics.&&&&Heading 39.24 covers Tableware, kitchenware, other household articles … of plastics. Explanatory Notes (C) to this heading specifically mentions: “(C) Other household articles such as …, mobile garbage bins (including those for outside use), …”.&&&&In addition, the CITT provides direction on the term “packing” in AP-94-116 and AP-94-186. The term ‘packing’ means that the “goods are filled, whether they end up being moved or remain stationary”. Moreover, “packing” is the act of placing something in a container for transport or storage.&&&&The CITT, however, also provides direction in AP-2023-006 which clarifies the difference between containers for household environments of heading 39.24 versus those that contain no geographic limitation of heading 39.23.&&&&In this regard, since the “Wheeled Trunks” are containers that can be moved anywhere geographically and are not just for household use, they meet the terms of heading 39.23 as articles for the conveyance or packing of goods, of plastics.” Furthermore, they are similar to products that are classified in subheading 3923.10 as “Boxes, cases, crates and similar articles”.
