Tin TV Tray

HS-classificatie

7323.99.00.00

CBSA-redenering

As per Note 7 to Section XV, the tray is classified as an article of steel in Chapter 73 as the steel predominates by weight over the tin component. Further, paragraph (C)(2)(d)(iv) of Section (IV) of the General Explanatory Note to Chapter 72 which applies, mutatis mutandis, to Chapter 73, describes how finished products of steel may be subjected to further finishing treatments such as coating with tin without affecting the classification of the goods. Heading 73.23 includes table, kitchen or other household articles and parts thereof, of iron or steel. The Explanatory Notes to heading 73.23 state that this group comprises a wide range of iron or steel articles, not more specifically covered by other headings of the Nomenclature, used for table, kitchen or other household purposes. The TV tray meets the terms of subheading 7323.99 as an article of non-alloy steel.

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