CBSA استدلال
&&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 3824.99.00.90. This tariff classification number is incorrect.&&&&The terms of heading 38.24 cover “Chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included.”. Thus, classifications elsewhere specified or included will be considered before classification in this heading.&&&&The product is paperboard impregnated with a Calcium Chloride solution. Thus, consideration was first given to the Calcium Chloride compound covered by subheading 2827.20. However, as per Note 1(a) and (c) and General Notes to Chapter 28, this Chapter is limited to separate chemically defined compounds. Also, the solvent of this calcium chloride, in this case the paperboard, is not an impurity, but rather disperses the calcium chloride over a large thin flat exposed area to easily absorb moisture and thus renders the product particularly suitable for the specific use as a desiccant article rather than for general use. Therefore, this product is not covered by Chapter 28.&&&&Classification in heading 48.11 is also considered. As per General Notes to Chapter 48, this Chapter covers impregnated papers and paperboards obtained by a treatment that gives them special qualities. As per Explanatory Notes to heading 48.11, the product, which is presented in rolls and square sheets, respect the shape requirements. The product is covered by Chapter 48 and therefore excluded from Chapter 38.
