&&This product is two wooden boxes with lids and clasps. The dimensions of these boxes are 22 cm x 14cm x 13cm high for the bigger one and 18 cm x 10 cm x 10 cm for the smaller one. They are stained and are designed so that the smaller box can be put inside the larger box.

Klasifikasi HS

4420.90.00.20

Penalaran CBSA

&&The Explanatory Notes to heading 44.20 state that “The heading includes: (1) Boxes of lacquered wood (of the Chinese or Japanese type); cases and boxes of wood, for knives, cutlery, scientific apparatus, etc.; snuff-boxes and other small boxes to be carried in the pocket, in the handbag or on the person; stationery cases, etc.; needlework boxes; tobacco jars and sweetmeat boxes. However, the heading excludes ordinary kitchen spice-boxes, etc. (heading 44.19)”. These wooden boxes are not considered tableware or kitchenware, of wood, of heading 44.19.

Putusan Terkait

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