CBSA-Begründung
&&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.&&&&A suggested tariff classification number has not been provided in your application for an advance ruling. The tariff classification number as determined is found under the section titled “Decision.&&&&In your application for an advance ruling, you suggested tariff classification number 8708.99.99.19. This tariff classification number is correct.&&&&According to Note 2(l) of Section XVII, brushes of a kind used as parts of vehicles (96.03) are not considered as parts or accessories, whether or not they are identifiable as for the goods of this Section. It is further stated in Part III of the General Considerations of the same Section that only those which meet the following three conditions fall within the heading on parts and accessories: not be excluded under Note 2 to this Section, be recognizable as being exclusively or principally designed for the articles of Chapters 86 to 88, and not to be taken up more specifically in other Chapters of the Nomenclature.&&&&It would therefore seem, a priori, that the product is excluded from Section XVII since heading 96.03 covers “ Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorized, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees).”&&&&However, the snow brush is partly made up of a scraper, which does not qualify as an article of 96.03. As a result, the product cannot be fully classified under 96.03 under GIR 1. Thus, the 36" Telescopic Snow Broom with Foldable Anti-Scratch Head - Model: G2436SBFT is not specified elsewhere in the Nomenclature and is not excluded from Section XVII.&&&&Heading 87.08 covers "Parts and accessories of the motor vehicles of headings 87.01 to 87.05.”&&&&The 36" Telescopic Snow Broom with Foldable Anti-Scratch Head - Model: G2436SBFT meets the definition of an accessory as defined in Memorandum D10-0-1 because it improves the efficiency of motor vehicles by removing snow and ice from windows, headlights and other parts. Therefore, and since the product is intended for use solely or principally with a motor vehicle of headings 87.01 to 87.05, and more specifically vehicles of heading 87.03, it is classified under 8708.99.99.19.
