Tariefschema Uitspraken D-Memoranda Handelsmaatregelen PGA-vereisten Sanctieregimes

Ruling C-2019-005734

active

&&According to the information provided, the product consists of a variety of signs printed on metal sheets. Several are vintage style, portraying a variety of subjects such as old advertisements, cartoon characters, jokes and humorous sayings, movie characters, etc. Most of them are 8" x 12" or 12" x 16". The signs are mechanically screen printed directly on the metal and finished with varnish.

HS-classificatie

4911.99.00.90

CBSA-redenering

&&Section 10 of the Customs Tariff states that the classification of imported goods is determined in accordance with the General Rules for the Interpretation (GRI) of the Harmonized System. Section 11 of the Customs Tariff states that, in interpreting the heads and subheadings, regard shall be had to the Explanatory Notes to the Harmonized Commodity Description and Coding System (HS) published by the World Customs Organization (WCO).&&&&General Rule for Interpretation 1 (GRI 1) states that the 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 headings and Section or Chapter Notes. Similarly, General Rule for Interpretation 6 (RGI 6) states that, for legal purposes, the classification of goods shall be determined according to the terms of those subheadings and Subheading Notes.&&&&You did not propose a tariff classification number in your request; the tariff classification number as determined is found under the “Decision” section.&&&&With a few rare exceptions, Chapter 49 covers all items whose purpose is determined by the fact that they are printed or illustrated. However, billboards and similar items made of base metals with illustrations or printed text usually fall under 83.10. According to the Explanatory Notes for 83.10, “such plates are normally designed to be permanent fixtures (e.g., road sign-plates, advertising plates, machine name-plates) or to be used many times (e.g., cloakroom tokens and tags)”. As these are signs produced and sold to individuals for interior decoration and not corporate or other signs produced specifically for the purposes of 83.10, the product remains classified under Chapter 49.

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