Penalaran CBSA
&&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 7408.11.60. This tariff classification number is incorrect, as it is not found in the Customs Tariff.&&&&Note 1(a) to Chapter 74 defines refined copper, in part, as “metal containing at least 99.85 % by weight of copper”. The copper cathodes from which the wire is produced is registered as Grade A with the London Metal Exchange and contains more than 99.85% by weight of pure copper. Legal Note 1 (f) to Chapter 74 defines wire, in part, as “Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel)”. The copper wire conforms to the definition of wire set out in legal Note 1 (f) to Chapter 74.&&
