Chatters Canada Distribution Ltd.
271 Burnt Park Dr.
Red Deer County, AB T4S 0K7
Date of issuance of ruling:
This is in response to a request submitted on your behalf by Mike Neville, from Russell A. Farrow Limited for an advance ruling on the tariff classification of 'Dashing Diva Get the Look, All in One Nail Stickers Design Kit'. This product is manufactured in Korea, and exported from Dashing Diva Franchise Corp. 1 Harbor Park Dr. Port Washington NY 11050.
The product of this advance ruling is the Dashing Diva Get the Look All in One Nail Design Kit. The product is silk screened onto a plastic flat sheet that has an adhesive to stick to the nail bed. These come in various patterns, colors and designs. They are designed for instant nail decoration. There are 22 full appliques, 11 sizes and 52 different accents included in the design kit.
Analysis and Justification
The Dashing Diva Nail design kit has specific colors, designs and, appliques/accents that make each package unique to the consumer. The printing designs and colors are not incidental to the goods in question. These self-adhesive plastic appliques are placed on the nail bed, then any of the 22 various accents are placed on top of the applique to decorate the nail. The appliques and accents are then coated with a top coat of nail polish to seal and complete the look. The Dashing Diva Get the Look All in One Nail Design Kit is a good, put up in a set, for retail sale, and as a result, the kit is classified in accordance with General Explanatory Section Note 1 to Section VII.
The plastic shapes provide the essential character of the kit, and they meet the requirements of Note 2 to Section VII, General Explanatory Section Note 2 to Section VII, and Explanatory Notes to heading 39.19.
Since the plastic shapes meet the requirements mentioned above, they cannot be excluded from classification under Chapter 39 based on an example provided in the Explanatory Notes to heading 39.19, which provides guidance with respect to the goods that can be classified under that heading.
Also, General Explanatory Notes to Chapter 39, exclusionary note (c) does not apply because it has been determined that the goods are classified under heading 39.19. Furthermore, General Explanatory Notes to Chapter 49, third paragraph reads:
"Goods of heading 39.18, 39.19, 48.14 or 48.21 are also excluded from this Chapter, even if they are printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods."
Based on the above, the Dashing Diva Get the Look All in One Nail Design Kit is classified under heading Chapter 39.19, more specifically, under classification number 3919.90.00.90 in accordance with GIR 3 (b).
Section 10 of the Customs Tariff directs that classification and interpretation of imported goods shall be determined in accordance with the General Rules for the Interpretation (GRI) 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) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS).
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. GIR 3(b) provides for mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to the preceding GIRs, shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable 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 3(b), the Dashing Diva Get the Look All in One Nail Stickers Design Kit is classified under 3919.90.00.90.
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 paragraph 40 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 both official languages, 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: