Tariefschema Uitspraken D-Memoranda Handelsmaatregelen PGA-vereisten Sanctieregimes

Ruling C-2015-002560

active

&&According to the information received, the product submitted is a Key Chain with Gecko Figurine, consisting of a metal ring on which a 10 cm figurine has been attached. The figurine is made of stuffed plush and looks like a small gecko. According to the information on the Internet, the fabrics used are non-toxic and the product is recommended for children of all ages.

HS-classificatie

9503.00.90.51

CBSA-redenering

&&This key chain consists of 2 parts: a metal ring (73.26) and a plush figurine (95.03). Since this product is an item made up of different articles and no heading clearly provides for the whole, General Interpretation Rule 1 does not apply.&&&&General Interpretation Rule 2 states that articles consisting of two or more materials are likely to be included in two or more headings and, in that case, must be classified in accordance with Rule 3.&&&&General Interpretation Rule 3a) does not apply because, when two or more headings each refer to only part of the materials making up a composite good, the headings are to be regarded as equally specific, even if one of them gives a more complete or precise description.&&&&When General Interpretation Rule 3a) cannot be applied, goods must be classified according to the material or component which gives it its essential character, when such a determination is possible.&&&&The criteria which determines the essential character of a good varies depending on the type of goods at issue. It can, for example, be established according to the nature of the constitutive material of the article composing the item, their volume, their quantity, their weight or their value, as well as the significance of one of the constitutive material in regards to the use of the good. In this case, the ludic and commercial value of the figurine is greatly superior to the value of the ring and its utilitarian character. This value then becomes a deciding factor when classifying the article.&&

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