CBSA तर्कमीमांसा
&&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 application for an advance ruling, you suggested tariff classification number 7117.19.90.00 for all three products. This tariff classification number is partially correct.&&In accordance with GIR 3(b), in order for the set to be 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 repackaging, the goods are not put up in a manner to be used together to meet a specific need or carry out a specific activity. As such, the goods are not considered to be a “set put up for retail sale”.&&&&Legal Note 11 to Chapter 71 provides the definition of imitation jewellery, for the purposes of heading 71.17, as “the expression "imitation jewellery" means articles of jewellery within the meaning of paragraph (a) of Note 9 above (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 steel and plastic bangles conform to the definition of imitation jewellery set out in the legal Notes.
