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.&&&&In your request for an Advance Ruling you proposed tariff classification under 9601.90.00.00. This tariff classification number is correct.&&&&This product is made of both a paper frame and capiz shell inlay.&&&&Note 2 (q) to Chapter 48 (Articles of paper pulp, of paper or of paperboard) excludes from this Chapter articles of Chapter 96 (Miscellaneous manufacture articles).&&&&Heading 96.01 provides for “Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained from moulding)”.&&&&The WCO Explanatory Notes (ENs) to 96.01 state this heading includes shells of crustaceans and molluscs, provided they are worked or in the form of articles. The ENs also state that articles overlaid or inlaid with animal carving material are classified in this heading, provided the overlaying or inlaying forms the main characteristic of the finished article. Based on the terms of 96.01 and the interpretation of the ENs to this heading, shells of crustaceans and molluscs (such as capiz shell) are considered animal carving material.&&&&Because the inlayed cadiz shell forms the visible exterior of the lacquered capiz and paper press vase, and thus constitutes the main characteristic of the finished article, the goods are included under 96.01. They are therefore excluded from Chapter 48 in accordance with that Chapter’s Legal Note 2 (q).&&
