टैरिफ शेड्यूल रूलिंग D-मेमोरेंडा व्यापार उपचार PGA आवश्यकताएँ प्रतिबंध व्यवस्थाएँ

Heading 9008

Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers.

2 subheadings

उपशीर्षक

9008.50

Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers. - Projectors, enlargers and reducers

5 tariff items
9008.90

Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers. - Parts and accessories

2 tariff items

संबंधित अग्रिम रूलिंग

C-2015-002601

&&As per the sample received, the submitted product, referred to as a "LED Laser Projector #X99980", is a projector in a shape of a small free stand spotlight. It is...

HS 9008.50.30.00

व्याख्यात्मक नोट्स

The plate can be changed to project different designs. Thus, the good is not considered to be a festive article but rather, has a utilitarian function as a projector. Explanatory Note (A) to Heading 95.05 reads, in part: "The heading also excludes articles that contain a festive design, decoration, emblem or motif and have a utilitarian function". Heading 90.08 covers, inter alia, image...

Source: advance_ruling (C-2015-002601)

[19]Relying on the explanatory notes to heading 90.08, the CBSA found that the goods did not fall within heading 90.08 because the goods do not project still images.

Source: citt_decision (AP-2018-053)

[125]There are no other relevant headings within Chapter 90 that specify or otherwise include the goods. There was a brief discussion at the hearing about the possible relevance of heading 90.08 which covers “Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers”. However, the explanatory notes to heading 90.08 indicate that goods...

Source: citt_decision (AP-2018-053)

Chapter 90 Notes (7)
1. 1. This Chapter does not cover: • (a) Articles of a kind used in machines, appliances or for other technical uses, of vulcanised rubber other than hard rubber (heading 40.16), of leather or of composition leather (heading 42.05) or of textile material (heading 59.11); • (b) Supporting belts or other support articles of textile material, whose intended effect on the organ to be supported or held derives solely from their elasticity (for example, maternity belts, thoracic support ...
2. 2. Subject to Note 1 above, parts and accessories for machines, apparatus, instruments or articles of this Chapter are to be classified according to the following rules: • (a) Parts and accessories which are goods included in any of the headings of this Chapter or of Chapter 84, 85 or 91 (other than heading 84.87, 85.48 or 90.33) are in all cases to be classified in their respective headings; • (b) Other parts and accessories, if suitable for use solely or principally with a particular...
3. 3. The provisions of Notes 3 and 4 to Section XVI apply also to this Chapter.
4. 4. Heading 90.05 does not apply to telescopic sights for fitting to arms, periscopic telescopes for fitting to submarines or tanks, or to telescopes for machines, appliances, instruments or apparatus of this Chapter or Section XVI; such telescopic sights and telescopes are to be classified in heading 90.13.
5. 5. Measuring or checking optical instruments, appliances or machines which, but for this Note, could be classified both in heading 90.13 and in heading 90.31 are to be classified in heading 90.31.
6. 6. For the purposes of heading 90.21, the expression "orthopaedic appliances" means appliances for: • Preventing or correcting bodily deformities; or • Supporting or holding parts of the body following an illness, operation or injury. Orthopaedic appliances include footwear and special insoles designed to correct orthopaedic conditions, provided that they are either (1) made to measure or (2) mass-produced, presented singly and not in pairs and designed to fit either foot equally.
7. 7. Heading 90.32 applies only to: • (a) Instruments and apparatus for automatically controlling the flow, level, pressure or other variables of liquids or gases, or for automatically controlling temperature, whether or not their operation depends on an electrical phenomenon which varies according to the factor to be automatically controlled, which are designed to bring this factor to, and maintain it at, a desired value, stabilised against disturbances, by constantly or periodically...

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