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 9620.00.70.00. This tariff classification number is incorrect.&&&&The Steamer Stand is appropriately classified under the heading 96.20, as it qualifies for:&&- 9620.00 Monopods, bipods, tripods and similar articles. Specifically, the Explanatory notes for the heading 96.20 state the following:&&“This heading covers monopods, bipods, tripods and similar articles, which are used as support for cameras, video cameras, precision instruments, etc., to reduce random movements”.&&&&The primary function of this product is to assist the garment steaming procedure by providing support and stability – which meets the criteria stated above.
