CBSA તર્ક
&&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.&&&&A suggested tariff classification number has not been provided in your application. The tariff classification number as determined is found under the section titled “Decision”.&&&&In accordance with GIR 3(b), in order for the set to be considered as a “set put up for retail sale” the goods must be classifiable under two different headings, must be put up together in a manner to meet a particular need or carry out a specific activity and put up in a manner suitable for sale directly to the consumer without repacking. While the goods are classifiable under two different headings and put up for sale directly to the consumer without repacking, the goods are not put up in a manner to be used together to meet a particular need or carry out a specific activity. As such, the goods are not considered to be a “set put up for retail sale”. In this instance, all of the goods are to be classified separately.&&&&Heading 91.02 provides for wrist-watches, pocket-watches and other watches, including stop-watches, other than those of heading 91.01.&&&&This heading is appropriate for the classification of the electronically operated wrist watch as it does not contain a case wholly of precious metal or of metal clad with precious metal.&&&&Heading 71.17 provides for imitation jewellery. Legal Note 11 to Chapter 71 states that for purposes of heading 71.17, the expression "imitation jewellery" means articles of jewellery within the meaning of paragraph (a) of legal Note 9 to the Chapter (but not including buttons or other articles of heading 96.06, or dress-combs, hair-slides or the like, or hairpins, of heading 96.15), not incorporating natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) nor (except as plating or as minor constituents) precious metal or metal clad with precious metal.&&&&Paragraph (a) of legal Note 9 to the Chapter defines “articles of jewellery” to mean “any small objects of personal adornment (for example, rings, bracelets, necklaces, brooches, ear-rings, watch-chains, fobs, pendants, tie-pins, cuff-links, dress-studs, religious or other medals and insignia)”.&&&&The stud earrings, bracelet and necklace fall under the definition of imitation jewellery set out in the legal Notes.&&&&The stud earrings, made up solely of steel, are imitation jewellery of base metal.&&&&The bracelet and pendant necklace are comprised of different materials, namely steel and glass, and are thus considered to be composite goods. The Explanatory Notes to GIR 3 (b) provides direction on the classification of composite goods based on essential character, which states “the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good.&&&&The glass rhinestones, spanning the entire length of the bracelet, collectively contribute to the overall aesthetics of the bracelet as a desirable adornment. Similarly, it is the glass stone in the pendant setting that contributes to the overall aesthetics of the necklace as a desirable adornment.&&&&As such, the glass components are determined to impart the essential character of both goods.
