税则表 预裁定 D 系列备忘录 贸易救济 PGA 要求 制裁制度

Ruling C-2016-008896

active

&&The submitted good, referred to as “Speedball Calligraphy Fountain Pen”, is a set comprised of a fountain pen (cap and barrel), a nib and two black ink cartridges. The nib is designed with a rounded tip and is offered in different sizes (1.1, 1.5 or 1.9 mm). The lightweight pen has a dual ink channel to ensure the proper ink flow.

HS 归类

9608.30.90.00

CBSA 推理

&&For the purpose of classification, this set is considered a "good put up in sets for retail sale" and is classified according to the component which gives the set its essential character.&&In the present case, the essential character of the good is determined by the pen and not the nib or ink cartridges. Subheading 9608.30 specifically provides for fountain pens and the Explanatory Note to heading 96.08 includes, among other things, “fountain pens, whether or not fitted with pen nibs or points”.&&

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