வரி அட்டவணை தீர்ப்புகள் D-குறிப்பேடுகள் வர்த்தக தீர்வு நடவடிக்கைகள் PGA தேவைகள் தடைகள் ஆட்சிகள்

Ruling C-2021-001158

active

&&The Boostcase Hybrid Battery Case (item # BCH1500IP5-BLK) is an two-piece, ultra-thin snap-on hybrid battery case with a battery sleeve that attaches to an IPhone in a single click. The case provides lightweight protection for an iPhone, while the sleeve delivers 150% more battery life. The rechargeable 2200mAh lithium polymer battery sleeve easily attaches/detaches from the snap case using a locking system. The battery can be recharged via a micro USB cable.

HS வகைப்பாடு

8507.80.90.00

CBSA நியாயாதாரம்

&&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.&&&&Note 3. to Chapter 85 added to the Tariff in 2017 states: “ For the purposes of heading 85.07, the expression "electric accumulators" includes those presented with ancillary components which contribute to the accumulator's function of storing and supplying energy or protect it from damage, such as electrical connectors, temperature control devices (for example, thermistors) and circuit protection devices. They may also include a portion of the protective housing of the goods in which they are to be used.” The Hybrid Battery Case meets the terms of heading 8507.

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