Winners Merchants International LP
6715 Airport Road
Mississauga, Ontario L4V 1Y2
Date of issuance of ruling:
This is in response to your request for an advance ruling on the tariff classification of "Press-On Nails, Item #034". This product is exported from Hot Focus, 1253 W. State St., Ontario, California, USA, 91762.
The "Press-On Nails, Item #034" consists of 12 plastic self-adhesive press-on nails decorated with pictures of hearts, rainbows and owls, one pink emery board, and 40 nail decals. These items are packaged in a box that resembles a purse with a ribbon for the handle and a clear plastic viewing window. The inside casing is molded into compartments to hold the pieces in place. The packaging shows intended age of use is 6+, and "Easy & Safe for Kids".
Analysis and Justification
In the request for the ruling, it was suggested the good be classified under tariff classification number is 9503.00.90.79. In response to this, the provisions of Legal Note 4 to Chapter 95 apply in this case. Legal Note 4 provides that heading 95.03 applies where articles of this heading are combined with one or more items, which if presented separately would be classified in other headings, where the goods are put up together for retail sale, and where the combinations have the essential character of toys.
In addition, the General Explanatory Notes to heading 95.03 indicate that collections of articles, the individual items of which if presented separately would be classified in other headings, are classified in this heading when they are put up in a form clearly indicating their use as toys (e.g., instructional toys such as chemistry, sewing, etc., sets).
While the items are packaged in a box that resembles a purse and are put up together for retail sale, the good as a whole fails to meet the requirements of the above mentioned Legal Note and Explanatory Notes (EN). The combination of components does not consist of any articles of heading 95.03 (plastic self-adhesive press-on nails 39.19, emery board 68.05 and nail decals 49.08), it is not put up in a form clearly indicating its use as a toy, and it does not have the essential character of a toy. As a result, the good does not meet the terms of heading 95.03, and is therefore cannot be classified in that heading.
General Explanatory Notes to Section VII, Section Note 1, reads, in part; "It should be noted that goods put up in sets consisting of two or more separate constituents, some or all of which fall in Section VII, intended to be used successively without prior mixing, are not covered by Note 1 to this Section. Such goods put up for retail sale are to be classified by application of the General Interpretative Rules (GIR)(generally Rule 3 (b)); in the case of those not put up for retail sale the constituents are to be classified separately."
Since the good consists of articles put up together for retail sale, and it is not classified in heading 95.03, its classification is determined by application of GIR 3 (b). In this instance, the plastic self-adhesive press-on nails give the good its essential character. In accordance with Legal Note 2 to Section VII, heading 39.19 provides for "plastics, rubber, and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods".
Based on the information provided, the plastic self-adhesive press-on nails meet the terms of heading 39.19, which provides for "Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls."
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.
The "Press-On Nails, Item #034" is classified under HS 3919.90.00.90 in accordance with GIR 3 (b).
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 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: