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 8433.90.00.30. This tariff classification number is correct.&&&&The goods are tires on rims, presented together, is a part designed for use on specific Claas series harvesting machinery.&&CBSA Departmental Memorandum D10-0-1 defines a “part” as “an identifiable component of an article, machine, apparatus, equipment, appliance or specific good which is integral to the design and essential to the function of the product in which it is used”.&&&&Based on this definition, the tire assembly is an identifiable component of a machine and is integral to the design and function of the product in which it is used. The tire assembly allows for movement through its attachment to the specific harvesting machines listed above, which is a good of heading 84.33. The goods are also used for the Xerion large tractor, which is a good of heading 87.01. The tire and rims, are equally considered headings by GIR 1, a part that is classifiable in heading 84.33, under Section XVI, and in heading 87.08, under Section XVII. They are two equally considered headings by GIR 1.&&&&Legal Note 1(l) to Section XVI and Legal Note 2(e) to Section XVII are mutually exclusive of each other and cancel each other out.&&&&Legal Note 3 to Section XVII states:&&“References in Chapter 86 to 88 to “parts” or “accessories” do not apply to parts of accessories which are not suitable for use solely or principally with the articles of those Chapters. A part or accessory which answers to a description in two or more headings of those Chapter is to be classified under that heading which corresponds to the principal use of that part or accessory.” (emphasis added).&&&&Based on this note, as the tire assembly is not for use solely or principally with tractors of Chapter 87, but they are principally used on harvesters of heading 84.33, the goods cannot be classified in Chapter 87. Classification is directed to heading 84.33.&&&&Legal Note 2 to Section XVI does not list heading 84.33 in the exceptions, which means that parts of these goods are included in the same heading of the host good. In this case, the tire assembly is considered a part of the host good of heading 84.33. If the tire is presented without the rim, the goods would not be classified in Section XVI, as per the General Explanatory Notes (I) (a) to this Section.&&&&Based on the Explanatory Notes to heading 84.33 and subject to the provisions regarding the classification of parts, as per General Explanatory Notes to Section XVI, parts of the machines of this heading are classified here. As the tire assembly is a part, the goods are classified as 8433.90, in accordance with GIRs 1 (Note 2 (b) Section&&XVI) and 6. At the statistical suffix level, the goods are classified as parts for harvesting machines.
