Tariff Classification Advance Ruling
Speedball Calligraphy Fountain Pen (#2900, #2901 & #2902)

Applicant

Ms. Jill Lapish
Speedball Art Product Company
2301, Speedball Road
Statesville, NC 28677
USA

Date of issuance of ruling:

This is in response to your request for an advance ruling on the tariff classification of the “Speedball Calligraphy Fountain Pen" (#2900, #2901 and #2902). This product is exported from Speedball Arts Products Company, Statesvville, NC, USA.

TRS Number: 276468
Classification Number: 9608.30.90.00
Effective Date:

Product Description

The submitted good, referred to as “Speedball Calligraphy Fountain Pen”, is a set comprised of a fountain pen (cap and barrel), a nib and two black ink cartridges. The nib is designed with a rounded tip and is offered in different sizes (1.1, 1.5 or 1.9 mm). The lightweight pen has a dual ink channel to ensure the proper ink flow.

Analysis and Justification

For the purpose of classification, this set is considered a "good put up in sets for retail sale" and is classified according to the component which gives the set its essential character.

In the present case, the essential character of the good is determined by the pen and not the nib or ink cartridges. Subheading 9608.30 specifically provides for fountain pens and the Explanatory Note to heading 96.08 includes, among other things, “fountain pens, whether or not fitted with pen nibs or points”.

Decision

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.

The “Speedball Calligraphy Fountain Pen” is classified under tariff classification number 9608.30.90.00 of the Canadian Customs Tariff in accordance with General Interpretive Rules 3 (b) and 6 of the Harmonized System.

Legislative/Administrative References

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 the CBSA's Administrative Monetary Penalty System, described in Memorandum D22-1-1.

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.

CBSA Contact

Dino Pezoulas
Manager, Tariff Policy Unit ‘B’
Trade Policy Division
Headquarters, Ottawa

File Number

C-2016-008896

Date modified: