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The guitar stand was not intended to hold real guitars, but the fake, plastic controllers that are required to play the game.

However, “once it is removed from the packaging, there is nothing to indicate that it is to be solely or principally used with video game systems,” read the ruling, by director Myles B. Harmon of the Commercial and Trade Facilitation Division.

“It does not incorporate anything that would differentiate it from other commercially available guitar stands.”

In Canada, however, Ubisoft will likely argue that intent is key.

In other words, because the primary intent of the Epiphone guitar is to be played with Rocksmith, that justifies Ubisoft’s request to have the guitar bundle classified under a tariff where no duty fees apply.

At the time of publication, a CBSA spokesperson had yet to answer a list of submitted questions.

On the one hand, the Canadian government’s rationale isn’t hard to understand. In theory, says Mr. Moffat, “people could import really expensive guitars with a CD with some software on it, and claim that this $3,000 guitar is essentially computer equipment, and do an end run around the rules.”

Jim Norris, publisher of Canadian Music Trade magazine, said that generally speaking, for distributors, exploitation is a reasonable fear.

“If you’re trying to compete, and someone trying to compete with you is getting the stuff in with no duty, then obviously you’re not going to be happy with that,” he said.

Ultimately, to Mr. Moffatt, “It’s not really clear to me why they’d bother.”

“A 6% tariff – it’s not a lot. I have to wonder how much going through all these steps is costing the company, rather than just sucking up and paying the tariff.”

Financial Post