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 - Black #2905. This product is exported from Speedball Art Product Company, Statesville, NC, USA.
The product at issue is a fountain pen ink cartridge set comprised of ten black ink refill cartridges packaged in a cardboard box for retail sale.
Analysis and Justification
Heading 32.15 provides for printing ink, writing or drawing ink and other inks, whether or not concentrated or solid. The product is used with a calligraphy fountain pen which is designed for writing and drawing. The Explanatory Notes to heading 32.15 state that ink-filled cartridges for ordinary fountain pens remain in this heading. Thus, the product at issue is properly classified in heading 32.15, specifically subheading 3215.90, as other inks.
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 calligraphy fountain pen ink cartridge set is classified under tariff classification number 3215.90.00.00 of the Customs Tariff in accordance with General Interpretative Rules 1 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: