Ms. Karen Amato
Charles Amash; Imports dba Grip On Tools
4638 Amash Industrial Drive
Wayland, MI 49348
Date of issuance of ruling:
This is in response to a request submitted on your behalf by Alcon Logistics Inc. for an advance ruling on the tariff classification of the 1020 PC Nut and Bolt Assortment set. This product is manufactured by Cixi Youchuang Hardware Tool Ltd. in China.
The goods at issue are an assortment of carbon steel, zinc plated pieces put up in a set for retail sale. The set includes 85 woods screws, 70 sheet metal screws, 135 machine screws, 16 hex head machine bolts, 210 hex nuts, 210 washers, 245 lock washers, 49 cotter pins, and a plastic storage bin with small drawers for holding each of the different pieces.
Analysis and Justification
Heading 73.18 provides for screws, bolts, nuts, washers and cotter pins, of iron and steel.
In accordance with GIR 6, the goods at issue are first classified at the one-dash subheading level in heading 73.18. The two subheadings are for threaded and non-threaded articles. As the two subheadings refer to part only of the goods at issue, GIR 3(b) is applied and the set is classified as threaded articles based on the components which give them their essential character. This Rule is also applied at the two-dash subheading level resulting in classification in subheading 7318.15 as other screws and bolts, whether or not with their nuts or washers.
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 accordance with GIRs 1, 6, and 3(b), the 1020 PC Nut and Bolt Assortment is classified under 7318.15.00.29.
This ruling has been issued under paragraph 43.1(1)(c) of the Customs Act and will be honoured by the CBSA for future importations of the goods specified, provided the material facts and circumstances remain as originally presented; all conditions in the ruling have been met; the ruling has not been modified, revoked, revised, or cancelled; and the Customs Tariff legislation has not changed. Should there be a change in the material facts or circumstances pertaining to the goods, you must notify the CBSA as soon as possible. You may request that the advance ruling be modified or revoked as of the date of the change.
Importers should quote the advance ruling number at the time of importation in either the description field of the B3 entry document or on the Canada Customs Invoice. Exporters or producers should quote the advance ruling number on the Certificate of Origin or commercial invoice accompanying the goods.
Should you disagree with this advance ruling, you may file a dispute notice under subsection 60(2) of the Customs Act within 90 days of the date of issuance. Please see the procedures outlined in Appendix C of the CBSA’s Memorandum D11-11-3, Advance Rulings for Tariff Classification.
This advance ruling is considered reason to believe for the purposes of section 32.2 of the Customs Act and as described in Memorandum D22-1-1, Administrative Monetary Penalty System.
All D-Memoranda referenced in this letter may be accessed on the CBSA website.
Consent to the Public Release of the Advance Ruling
As per your consent statement, we will release this advance ruling to the public, in both official languages, in accordance with the procedures described in Memorandum D11-11-3.
Manager, Tariff Policy Unit 'B'
Trade Policy Division
- Date modified: