Tariff Classification Advance Ruling
Registration Pins for silk screening (nos 4750 and 4751)


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 Registration Pins for silk screening, identified by numbers 4750 and 4751. This product is produced by Ternes Burton of Roseville, Michigan.

TRS Number: 276837
Classification Number: 7326.90.90.90
Effective Date:

Product Description

The products are described as registration pins for silk screening. Visibly, they are of thin sheet metal, roughly oval in shape with an oval hole in the middle. They measure almost an inch wide and less than 2 inches long. At one end, a pin protrudes from the flat surface. The size is denoted by the diameter and length of the pins.

Analysis and Justification

Chapter 83 Miscellaneous Articles of Base Metals, has a provision under heading 83.05 for fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal, but these articles are limited to ‘office articles’.

Without a more specific provision elsewhere in the Nomenclature, the metal registration pins are classified as other articles of iron or steel under subheading 7326.90.


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 metal registration pins (#4750 and #4751) are classified under tariff classification number 7326.90.90.90 of the 2017 Customs Tariff, as other articles of iron or steel. This is in accordance with GIRs 1, 6 and Canadian Rule 1 of the Harmonized SystemInsert decision.

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, 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.

CBSA Contact

Mark Grant
Manager, Tariff Policy Unit "B"
Trade Policy Division
Headquarters, Ottawa

File Number


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