Tariff Classification Advance Ruling
Plastic Bottle Caps Item #2865

Applicant

B.J. Pearman
Produits de Marque Liberté
5000 JA Bombardier
St-Hubert, Quebec J3Z 1H1

Date of issuance of ruling: March 25, 2015

This is in response to a request submitted on your behalf by Eurofret Canada Inc. for an advance ruling on the tariff classification of Plastic Bottle Caps Item #2865. This product is manufactured by Astra Plastique/Global Closure System, St-Georges de Reneins, France.

TRS Number: 270022
Classification Number: 3923.50.90.40
Effective Date: March 25, 2015

Product Description

According to the sample and information submitted, the products are two-piece plastic bottle caps measuring approximately 32 mm in diameter. They are used for bottles containing drinkable yogurt.

Analysis and Justification

Heading 39.23 provides for articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics. Subheading 3923.50 specifically provides for stoppers, lids, caps and other closures. The subject of this ruling meets the terms of the heading and subheading.

You have requested also requested a ruling on whether the goods would be entitled to the benefits provided under tariff number 9903.00.00 "articles and materials that enter into the cost of manufacture or repair of the following, and articles for use in the following: machinery for filling bottles, for use in the beverage industry." As specified in Departmental Memorandum D11-8-5 End-use Program, the expression "for use in," must be interpreted in accordance with the definition in subsection 2(1) of the Customs Tariff. The articles described in the tariff item must be wrought or incorporated into, or attached to, other goods referred to in the same item.

Based on the information submitted, it is determined that plastic caps for bottles containing drinkable yogurt are not wrought or incorporated into, or attached to the machinery for filling bottles, and therefore do not satisfy the provisions of tariff item 9903.00.00.

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 Plastic Bottle Caps are classified in tariff classification number 3923.50.90.40.

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.

Please be advised that the goods covered by this advance ruling are provided for in a specific tariff provision that 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. In the event that you have been classifying these goods elsewhere in the tariff, you are obligated to self-correct. See Memorandum D11-6-6 for information on self-correction/self-adjustment.

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.

CBSA Contact

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

File Number

C-2014-009645

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