Custom Broker exam April 2022

GRI 1. The table of contents, alphabetical index, and 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 headings and any relative section or chapter notes …

GR 3a. The heading which provides the most specific description shall be preferred to headings providing a more general description.

6. For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section, chapter and subchapter notes also apply, unless the context otherwise requires.

This is not a mixture or composite good or goods put up in sets for retail sale or containers. So those provisions do not apply here.

Applying these rules, we have to first compare across the different chapter headings 4901, 4903 and 9503 and review any relevant section or chapter notes to find the correct chapter heading. Once we identify the correct heading, then we compare at the sub-heading level within that heading.

Chapter 49 Note 1(c) This chapter does not cover playing cards or other goods of chapter 95;

4901 Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets:
4903.00.00 00 Children’s picture, drawing or coloring books

9503.00.00 Tricycles, scooters, pedal cars and similar wheeled toys; dollsʼ carriages; dolls, other toys; reduced-scale (“scaleˮ) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof.

Puzzles of all kinds are classifiable under 9503.00.00 and as per the terms of Note 1c to Chapter 49, Chapter 49 does not cover goods of chapter 95. So, puzzles of all kinds are classifiable under chapter heading 9503.00.00 and these items will not be covered under chapter 49. Therefore, we can ignore chapter 49 and now need to compare the given sub headings 9503.00.0090 and 9503.00.0013 within chapter heading 9503.

Pay careful attention to the indenting of the chapter heading and subheading descriptions to analyze this correctly.

Under chapter heading 9503.00.00 which covers puzzles of all kinds, there are two main sub-categories viz. children’s products and Other.

Children’s products are further subdivided into inflatables and others, and these categories are further subdivided based on age groups. But here the crossword puzzles book is labeled as appropriate for adults. So, it is not a children’s product and so it has to be covered under chapter subheading 9503.00.90 which is the correct answer choice D.