関税スケジュール 裁定 D-メモランダ 貿易救済措置 PGA要件 制裁体制

Ruling C-2017-000691

active

&&This product, Or troisième feu or Lustre d’Or, is manufactured in Spain. This coloured liquid is a mix of an organic-metallic compound of gold (10 to 25%), vegetable oils, organic solvents and low levels of other ingredients. It is used to ornament sculptures and works of art. It is applied by brush to a piece of enamelled ceramic. The piece of ceramic is then baked at high temperature, making the gold on it permanent. This product will be imported in glass bottles in 4 sizes: 5, 20, 100 and 250 grams.

HS分類

3207.30.00.00

CBSAの根拠

&&Note 3(c) of Chapter 71 specifies what is not covered by this chapter, namely "Goods of Chapter 32 (for example, lustres)" such as this product. Heading 32.07 includes: "Prepared pigments, prepared opacifiers and prepared colours, vitrifiable enamels and glazes, engobes (slips), liquid lustres and similar preparations, of a kind used in the ceramic, enamelling or glass industry; glass frit and other glass, in the form of powder, granules or flakes". Explanatory Note (4) in the same heading covers liquid lustres, and more specifically gold lustres such as Or troisième feu.

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