CBSA તર્ક
&&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 1902.30.20.00. This tariff classification number is incorrect for the goods as a whole”.&&&&There are no headings that cover the goods, as a whole, by GIR 1. Since two or more headings apply, but only to parts of items included in the goods, consideration is given to Rule 3 (b) to determine classification.&&&&Explanatory Notes (X) to GIR 3(b) state:&&the term “goods put up in sets for retail sale” shall be taken to mean goods which :&&(a) consist of at least two different articles which are, prima facie, classifiable in different headings.&&(b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and&& (c) are put up in a manner suitable for sale directly to end users without repacking (e.g., in boxes or cases or on boards).&&&&Although the good at issue meets requirements (a) and (c), it does not meet requirement (b)&&because the good does not consist of products or articles that have been put up together to meet a particular need or carry out a specific activity.&&&&Since the good at issue fails to meet requirement (b), it cannot be referred to as a set put up for retail and be classified by application of GIR (b). As a result, as directed by the last paragraph of Explanatory Note (XI) (b) to GIR 3 (b), the good at issue is a selection of products and each item is to be classified separately in its own appropriate heading.&&&&Regarding the ceramic bowl, heading 69.12 provides for ceramic tableware. Explanatory Note (A) to Heading 69.12 states the heading includes tableware dishes of all kinds.&&&&The “Ceramic Bowl” meets the terms of heading 69.12 by GIR 1, as ceramic tableware, and meets the terms of the tariff item and statistical suffix 6912.00.90.10 as other tableware by Canadian Rule 1.
