Tariff Classification Advance Ruling
Dream Catcher #10001038

Applicant

Groupe Dynamite Inc.
5592, Ferrier Street
Mount-Royal, QC  H4P 1M2

Date of issuance of ruling:

This is in response to a request submitted on your behalf by Milgram & Company Ltd. for an advance ruling on the tariff classification of Dream Catcher #10001040. This product is manufactured by, and exported from Yichi Industrial Co. Ltd., Huangzhuang, Guangzhou, China.

TRS Number: 270613
Classification Number: 8306.29.00.00
Effective Date:

Product Description

As per the sample received, the "Dream Catcher #10001038" consists of a circular metal hoop which has been wrapped with a suede-like strip of material. Yarn is interlaced, starting from the edge of the hoop towards the middle of the hoop, into a circular open-weave pattern. At one extremity of the hoop, a suede strip is attached so that the article can be hung. At the other extremity of the hoop, a colored yarn is attached, with beads, and feathers secured to the end with a metal crimp cord tip. This article measures 38 cm long.

Analysis and Justification

According to our lab report, the different components, and their percentages by weight of the article are; 51% for the metal hoop and 31% for the 4mm wide suede-like strips. The beads, feathers and yarn each represent between 2 to 11% by weight of the article.

Pursuant to the Explanatory Notes for Rule 3(b) to General Rules for the Interpretative of the Harmonized System, the metal hoop is the principal element of the good by weight and is the element that gives this product its shape and form. The essential character of the good is therefore determined to be the metal hoop.

Heading 83.06 comprises a wide range of ornaments of base metal (whether or not incorporating subsidiary non-metallic parts) of a kind designed essentially for decoration. This dream catcher meets the requirement of Heading 83.06.

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.

As the metal hoop gives the dream catcher its essential character, it is considered to be an ornament of base metal classified under 8306.29.00.00 by GIR 3(b).

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.

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-2015-000913

Date modified: