Tariff Schedule Rulings D-Memoranda Trade Remedies PGA Requirements Sanctions Regimes

Ruling C-2017-003654

active

&&The product is called the Speedball Drawing & Lettering Set. It is comprised of 12 pen nibs and 3 pen holders all of which are placed in a plastic storage case.

HS Classification

9608.91.10.00

CBSA Reasoning

&&The goods are classified under heading 96.08. The nibs and holders are classified in subheadings 9608.91 or 9608.99 respectively. The goods are marketed as a set, therefore classification at the subheading level by GIR 1 alone cannot be applied because the set consists of two or more items that are individually classified in different subheadings. GIR 3 directs that sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. The multiple interchangeable nibs gives the set its essential character.

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