Mr. Reg Gervais
George N. Jackson Ltd.
1139 McDermot Avenue
Winnipeg, MB R3E 0V2
Date of issuance of ruling:
This is in response to your request for an advance ruling on the tariff classification of extruded aluminum profiles. This product is exported from Carrot Industrial Co. Ltd., Kaohsiung, Taiwan
The subject of this advance ruling is eight (8) different configurations of extruded hollow aluminum profiles. The profiles are cut to size in Canada to create the components of drapery hardware (eg. Bottom rails for roller blinds, side and bottom rails for custom blinds, curtain tracks and side rails to cover light on curtains). Importer part numbers: J1000, J1001, J2000, J3000, J4000, RS1000, CRS2819 and, RS0008.
Analysis and Justification
Consideration was given to Customs Tariff (CT) heading 63.03 however, the goods in question do not meet the description of "Curtains (including drapes) and interior blinds; curtain or bed valances."
Also considered was CT heading 83.02, "Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal." However, the goods are not imported in a final state and thus, do not meet the heading description of mountings and fittings suitable for blinds.
Consideration was also given to CT headings 76.10 and 76.16. The goods, 8 different configurations of extruded hollow aluminum profiles, are not "profiles, tubes and the like, prepared for use in structures" nor "Other articles of aluminum."
As a result of this analysis, it is determined that the goods meet the description of CT, heading 7604, more specifically, Of aluminum alloys, Hollow profiles, Other.
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 the WCO Explanatory Notes to Chapter 76, Note 1 (b) and General note (C). The aluminum extrusions are correctly classified under 7604.21.00.90 as hollow profiles.
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.
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.
Manager, Tariff Policy Unit 'B'
Trade Policy Division
- Date modified: