Tariefschema Uitspraken D-Memoranda Handelsmaatregelen PGA-vereisten Sanctieregimes

Ruling C-2019-006998

active

&&The Square Spike 21mm Tire Protection Chain are chains that cover the vulnerable parts of tires to form a barrier against damages. The steel chain is made of forged spike 21mm links. The mesh of square design provides protection against cuts, punctures and other damages that can wear down the tires in hard environment. They are to be used on heavy equipment like loaders or trucks.

HS-classificatie

7315.89.00.00

CBSA-redenering

&&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 7315.89.00.00. This tariff classification number is correct.&&&&The product is a steel chain, that can be classified under heading 73.15, Chain and parts thereof, of iron or steel.&&&&The product is not a skid chain part of subheading 7315.20 either, as those kind of chains are by definition used to increase traction of tires through snow or other elements and prevent skidding. The product is mainly used to provide protection to the tires. When the protective chain in on the tire, it is similar to a total meshed netting that protects their thread and sidewalls. Also, according to the information provided, the chain remains on the tire for either the life of the tire or the life of the chain, as opposed to skid chains that are taken off when the need of more traction is over. The traction added by the protection chains is a secondary benefit. The product is another kind of chain.&&&&As per the information provided, the links are fastened together and not welded. It cannot be classified with the subheading 7315.82 for other chain, welded link.&&&&The product is classified with the subheading 7315.89.&&

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