CBSAの根拠
&&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 Advance Ruling you proposed tariff classification under 9503.00.90.79. This tariff classification number is correct.&&&&Legal Note 3 to Chapter 95 provides the following:&&(…) parts and accessories which are suitable for use solely and principally with articles of this Chapter are to be classified with those articles.&&&&Memorandum D10-0-1, Classification of Parts and Accessories in the Customs Tariff provides guidelines and information on the classification of parts and accessories. This memorandum defines a part as "an identifiable component of an article, machine, apparatus, equipment, appliance or specific good which is integral to the design and essential to the function of the product in which it is used".&&&&The goods are a kit for the Go Glam Nail Stamper, which is classified as “Other toys” under heading 95.03 because it is a toy essentially intended for the amusement of children. The tariff classification of the Go Glam Nail Stamper, which is a toy that stamps nails with patterns, is addressed in TRS number 282607 which determined that it is classified under tariff item 9503.00.90 of the Customs Tariff.&&&&The two pattern pods (cartridges) are parts for the Go Glam Nail Stamper, and are to be classified with this article in accordance with Legal Note 3 to Chapter 95. They are combined in the kit with a water based nail polish and a water based top coat which are classifiable in a different heading than the pattern pods (cartridges).&&&&General Interpretative Rule 3 (GIR 3) addresses the classification of goods that cannot be classified by the application of the preceding rules. The goods cannot be classified by reference to GIR 3 (a). GIR 3(b) states about goods put up in sets for retail sale which cannot be classified by reference to the preceding GIRs, that they shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.&&&&The Explanatory Notes to the Harmonized System state that for the purposes of GIR 3, the term “goods put up in sets for retail sale” means goods which consist of at least two different articles which are, prima facie, classifiable in different headings, which are both put up together to meet a particular need or carry out a specific activity, and put up in a manner suitable for sale directly to end users without repacking.&&&&The goods, being a kit for nail decorating, which is an activity for amusement, meet the conditions of these Explanatory Notes. The component which gives these goods put up in sets for retail their essential character are the pattern pods (cartridges) which are classified under tariff item 9503.00.90.&&
