Ms. Jill Lapish
Speedball Art Product Company
2301 Speedball Road
Statesville, NC 28677
Date of issuance of ruling:
This is in response to your request for an advance ruling on the tariff classification of Speedball Calligraphy Fountain Pen Ink Deluxe Set #2904. This product is exported from Speedball Art Product Company, Statesville, NC, USA.
The submitted good, referred to as “Speedball Calligraphy Fountain Pen Deluxe Set”, is a set comprised of two fountain pens (cap and barrel), three fountain pen nibs, twelve ink cartridges, and a textbook. The nibs are designed with a rounded tip and are offered in different sizes (1.1, 1.5 or 1.9mm). The lightweight pen has a dual ink channel to ensure proper ink flow. The cartridges come in different colors (black, blue, red, purple, green, pink). The 120 page textbook provides instructions on lettering techniques.
Analysis and Justification
For the purpose of classification, the good is considered to be 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 is determined by the role of the pen in relation to the use of the goods. Fountain pens, whether or not fitted with pen nibs, are classified in heading 96.08.
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.
It is classified under tariff classification number 9608.30.90.00 of the Canadian Customs Tariff. This classification is in accordance with General Interpretive Rules 1, 3(b) and 6 of the Harmonized System.
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.
Manager, Tariff Policy Unit B
Trade Policy Division
- Date modified: