Mr. Greg Friedman
Sunbeam Corporation (Canada) Limited
20B Hereford Street
Brampton, ON L6Y 0M1
Date of issuance of ruling:
This is in response to your request for an advance ruling on the tariff classification of the thermo wine carrier, product number NBSKWA2400. This good is marketed as the Skybar® Wine Traveler. This product is supplied by Jarden Neosho, 303 Nelson Avenue, Neosho, MO.
The thermo wine carrier is a two piece molded plastic item shaped like a bottle with a thin wire-like metal handle. The interior of the carrier has a layer of black hard foam that acts as thermal insulation. This good is used to tote, and to keep cool, a pre-chilled bottle of wine.
Analysis and Justification
You have indicated that the anticipated tariff classification number for the product is 418.104.22.168. Heading 42.02 reads, "Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper." Consideration is given to the Explanatory Notes to heading 42.02 which read in part:
"This heading covers only the articles specifically named therein and similar containers.
These containers may be rigid or with a rigid foundation, or soft and without foundation.
Subject to Notes 2 and 3 to this Chapter, the articles covered by the first part of the heading may be of any material. The expression " similar containers " in the first part includes hat boxes, camera accessory cases, cartridge pouches, sheaths for hunting or camping knives, portable tool boxes or cases, specially shaped or internally fitted to contain particular tools with or without their accessories, etc.
The articles covered by the second part of the heading must, however, be only of the materials specified therein or must be wholly or mainly covered with such materials or with paper (the foundation may be of wood, metal, etc.). The term "leather" includes chamois (including combination chamois) leather, patent leather, patent laminated leather and metallised leather (see Note 1 to this Chapter). The expression " similar containers " in this second part includes note-cases, writing-cases, pen-cases, ticket-cases, needle-cases, key-cases, cigar-cases, pipe-cases, tool and jewellery rolls, shoe-cases, brush-cases, etc."
Based on the foregoing, the thermo wine carrier is not covered by the first portion of this heading. Consideration is given to classification in this heading based on the second portion of the heading which lists insulated food or beverage bags. The Explanatory Notes to the heading state that, "The expression "insulated food or beverage bags" covers reusable insulated bags used to maintain the temperature of foods and beverages during transport or temporary storage." This good is not a bag, nor is it composed of the materials specified in the second portion of the heading. Specifically, this is not a good of sheeting of plastics; rather, it is composed of molded plastics. Thus, Heading 42.02 is disregarded.
Heading 39.23 provides for "Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics." The Explanatory Notes to heading 39.23 read, in part, "This heading covers all articles of plastics commonly used for the packing or conveyance of all kinds of products."
The thermo wine carrier meets the description of the goods described by the Explanatory Notes to heading 39.23, as it is made of plastic, and has the character of a container used for the conveyance of goods, in this instance for the conveyance of a bottle of wine. Therefore, the thermo wine carrier meets the terms of heading 39.23.
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 thermo wine carrier, product number NBSKWA2400, is classified under 3922.214.171.124 as another article of plastics for the conveyance or packing of goods by GIR 1 and 6.
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: