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-2018-006423

active

&&The Mitutoya Hybrid Wiper Blades, part # T190, for passenger vehicles are constructed of graphite coated natural rubber, high carbon steel and metal spring steel. These wiper blades range in size from 12” to 28” and are suitable for all seasons and weather conditions.

HS 归类

8512.90.00.90

CBSA 推理

&&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.&&&&Heading 85.12 provides for “Electrical lighting or signalling equipment (excluding articles of heading 85.39), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles”. Windscreen wipers, including dual windscreen wipers, driven by an electric motor are specifically included in the Explanatory Notes to the heading. The replacement wiper blades are considered to be a part of an electrical windshield wiper mechanism as they are integral to the design and essential to its function.&&

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