Tariff Classification Advance Ruling
Octo Softeez Product # BG-96PK

Applicant

Do-Gree Fashion Limited
3205, Bedford Road
Montréal, QC  H3S 1G3

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 Octo Softeez Product # BG-96PK. This product is manufactured by/exported from Claud B, Gardena, California, USA.

TRS Number: 270307
Classification Number: 9503.00.90.51
Effective Date:

Product Description

The submitted product, referred to as “Octo Softeez product # BGA-96PK”, is a battery-operated plush octopus with lights that automatically shut off after 45 minutes. It is composed of textile plush tentacles, and a perforated plastic body. The “Octo Softeez” projects stars, fish and bubbles onto the bedroom ceiling and walls in three soothing color options.

Analysis and Justification

The “Octo Softeez” should be classified as a toy. Its size, shape appearance and plush components provide a clear invitation for children to cuddle or play with by pushing its buttons to change the colors of the projected lights.

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.

The “Octo Softeez product # BGA-96PK” is classified under classification number 9503.00.90.51 in accordance with General Interpretative Rule # 1 and 6, Customs Tariff Legal Notes to Chapter 95 and World Customs Organization Explanatory Notes to Heading 95.03.

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-2015-003152

Date modified: