CBSA استدلال
&&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 8302.50.00.00. This tariff classification number is incorrect at the statistical suffix.&&&&Chapter 83 covers Miscellaneous Articles of Base Metal.&&&&Heading 83.02 includes "Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal".&&&&The product illustration provided shows the complete hook assembly consists of: a base plate, a mounting cover plate, pivot joint connectors, clevis pins, spring retainers and spacers. The whole unit is made of stainless steel 304.&&&&Explanatory Notes to Heading 83.02 (G) covers “Hat-racks, hat-pegs, brackets (fixed, hinged or toothed, etc.) and similar fixtures such as coat racks, towel racks, dish-cloth racks, brush racks, key racks”.&&&&Accordingly, the “Breakaway Clothing Hook”, meets the terms of Heading 83.02, more specifically in tariff item 8302.50.00 in accordance with GIR 1 and 6.