Biểu thuế quan Quyết định D-Memoranda Biện pháp thương mại Yêu cầu PGA Các chế độ trừng phạt

Ruling C-2015-002464

active

&&The cooler handle assembly kit consists of a plastic rectangular-shaped handle (approx. 4 ½” x 5 ¼”) and two plastic pins. The handle fits certain models of Coleman® coolers and is attached to permanently affixed brackets on both ends of the cooler by the plastic pins.

Phân loại mã HS

3926.90.99.11

Lý giải của CBSA

&&Legal Note 2 to Section XV of the Customs Tariff, states in part: “Throughout the Nomenclature, the expression “parts of general use” means:&&(c) Articles of headings 83.01, 83.02, 83.08, 83.10 and frames and mirrors, of based metal, of heading 83.06.”&&&&Heading 83.02 provides for “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 Explanatory Notes to heading 83.02, note (E) (5) indicates that “Handles and knobs, including those for locks or latches” are covered by that heading.&&&&The above indicates that, for the purposes of classification in the Customs Tariff, handles are regarded as parts of general use.&&&&Legal Note 1 (g) to Section XVI, Legal Note 2 (b) to Section XVII, Legal Note 1 (f) to Chapter 90, Legal Note 1 (b) to Chapter 93, and Legal Note 1 (d) to Chapter 94, direct that parts of general use of plastics are classified in Chapter 39.&&&&Legal Note 1 to Chapter 39 states: “Throughout the Nomenclature the expression “plastics” means those materials of headings 39.01 to 39.14 which are or have been capable, either at the moment of polymerization or at some subsequent stage, of being formed under external influence (usually heat and pressure, if necessary with a solven or plasticizer) by moulding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence.”&&&&Heading 39.26 provides for “Other articles of plastics and articles of other materials of headings 39.01 to 39.14.” The Explanatory Notes to heading 39.26, note (6) indicates that the heading includes “screws, bolts, washers and similar fittings of general use”.&&&&Based on the above, the cooler handle assembly meets the terms of heading 39.26.&&

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