Tariff Classification Advance Ruling
Moonrays Frog Stutue

Applicant

Éric Lacasse
Canac-Marquis Grenier Ltée
6245, boul. Wilfrid-Hamel
Québec, Québec G2E 5W2

Date of issuance of ruling: April 22, 2015

Dear Éric Lacasse:

This is in response to a request submitted on your behalf by ALB Consulting Group Inc. for an advance ruling on the tariff classification of the Moonrays Frog Statue. This product is manufactured by/exported from Woods Industries Inc. (China).

TRS Number: 269763
Classification Number: 9405.40.90.00
Effective Date: April 22, 2015

Product Description

The product is an outdoor decoration in the shape of a frog with solar powered LED lights. It is approximately 21 cm long x 17.5 cm wide and 14.5 cm high. The handpainted product is made of a compound of polyester resin mixed with grounded calcium carbonate. The LEDs are covered by round and colored pastille and activate routinely at night.

Analysis and Justification

In your request, you have suggested the product be classified under 3926.40.90.00 as other ornamental articles. CITT decision AP-2012-041 provides guidance for the classification of two different models of decorative solar-powered garden lights. The good at issue, although it does not look like the goods described in CITT decision AP-2012-041, has very similar characteristics to those of the CITT decision, in that they are for outdoor decorative purposes and have solar powered LED lights, solar panels and rechargeable battery(ies).

Based on CITT decision AP-2012-041, the good is classified under heading 94.05, which provides for, among other goods, lamps and lighting fittings. Furthermore, Legal Note 2 (x) to Chapter 39 excludes articles of Chapter 94, and as a result the classification of the good in Chapter 39 is disregarded.

Decision

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.

In accordance with GIR 1 and 6, the Moonrays Frog Statue is classified in 9405.40.90.00 as other electric lamps and lighting fittings.

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.

All Memoranda referenced in this letter may be accessed on the CBSA website, at:  www.cbsa-asfc.gc.ca/publications/dm-md/menu-eng.html

Consent to the Public Release of the Advance Ruling

As per your consent statement, we will release this advance ruling to the public in accordance with the procedures described in Memorandum D11-11-3. The ruling will be published on the CBSA website in 30 days.

CBSA Contact

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

File Number

C-2014-007694

Date modified: