Tariefschema Uitspraken D-Memoranda Handelsmaatregelen PGA-vereisten Sanctieregimes

Ruling C-2016-008899

active

&&The product at issue is a fountain pen ink cartridge set comprised of ten black ink refill cartridges packaged in a cardboard box for retail sale.

HS-classificatie

3215.90.00.00

CBSA-redenering

&&Heading 32.15 provides for printing ink, writing or drawing ink and other inks, whether or not concentrated or solid. The product is used with a calligraphy fountain pen which is designed for writing and drawing. The Explanatory Notes to heading 32.15 state that ink-filled cartridges for ordinary fountain pens remain in this heading. Thus, the product at issue is properly classified in heading 32.15, specifically subheading 3215.90, as other inks.

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