Uzasadnienie CBSA
&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your request for an AR ruling you proposed tariff classification under 7606.92.00.00. This tariff classification number is not appropriate at the subheading level.&&&&This good meets the terms of heading 76.06 of the Customs Tariff which provides for Aluminum plates, sheets and strip, of a thickness exceeding 0.2 mm. Legal Note 1(d) to Chapter 76 reads:&&&&1. In this Chapter the following expressions have the meanings hereby assigned to them:&&&&(d) Plates, sheets, strip and foil.&&&& Flat-surfaced products (other than the unwrought products of heading 76.01), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including "modified rectangles" of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are:&&&&- of rectangular (including square) shape with a thickness not exceeding one-tenth of the width&&- of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings.&&&& Headings 76.06 and 76.07 apply, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.&&&&Thus this definition allows flat-surfaced rectangular shaped goods with a thickness not exceeding one-tenth of the width to be coiled. The note also confirms that coatings are allowed under heading 76.06. Accordingly, subheading 7606.12 is appropriate as the goods are rectangular and of aluminum alloy. As they are greater than 2 mm but less than 7 mm thick statistical suffix .11 is appropriate.&&
