Motivazione 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 9018.90.90.90. This tariff classification number is correct.&&&&The Explanatory Notes to Chapter 90 under (I) GENERAL CONTENT AND ARRANGEMENT OF THE CHAPTER states “This Chapter covers a wide variety of instruments and apparatus which are, as a rule, characterised by their high finish and high precision. Most of them are used mainly for scientific purposes (laboratory research work, analysis, astronomy, etc.), for specialised technical or industrial purposes (measuring or checking, observation, etc.) or for medical purposes. The Chapter includes in particular : (C) instruments and appliances for medical, surgical, dental or veterinary uses, or for related purposes (radiology, mechano-therapy, oxygen therapy, orthopaedy, prosthetics, etc.)”. The Explanatory Notes to heading 90.18 state “This heading covers a very wide range of instruments and appliances which, in the vast majority of cases, are used only in professional practice (e.g., by doctors, surgeons, dentists, veterinary surgeons, midwives), either to make a diagnosis, to prevent or treat an illness or to operate, etc.”. The good is an instrument used in surgical procedures to remove excess Kirschner wire or pins that are inserted into the bone of patients in order to hold the bone in position. The good is composed of stainless steel and tungsten carbide blades and is designed to be sterilized after each use, containing no other materials other than metal. The tungsten carbide blades to provide for sharper, more precise, and longer-lasting edges. This type of good is found in the Explanatory Notes to heading 90.18 under the general content (I) INSTRUMENTS AND APPLIANCES FOR HUMAN MEDICINE OR SURGERY This group includes : (A) Instruments which may be used under the same names for several purposes, for example : (8) Scissors, shears, forceps, pliers, chisels, gouges, mallets, hammers, saws, scrapers, spatulae”.&&&&The good is clearly designed to be used in surgical procedures and meets the terms of Heading 90.18 as “Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments (+)”. The good is not found in any preceding subheadings and is placed in 9018.90 as “Other instruments and appliances”. The good not found in any preceding tariff item are placed in 9018.90.90 as “Other”. The good not found in any preceding statistical&&suffix and is placed in 9018.90.90.90 as “Other”.
