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-2017-003656

active

&&The product is the Speedball Elegant Writer Dual-Tipped Calligraphy Marker Set. The set is made up of twelve markers of various colours. The markers have a porous nib writing tip on each end; a 3.0 mm Scroll tip on one end and a 1.3 mm Chisel tip on the other end.

HS 归类

9608.20.00.90

CBSA 推理

&&Felt tipped and other porous-tipped pens and makers are provided for in heading 96.08 and more specifically in sub-heading 9608.20. At the tariff item level, there is a distinction between ‘fine tip’ and ‘other’. Given that the markers are all chisel-point tips, they are classified as “other” than fine tip.

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