Mr. Andy Kato
Nippon Carbide Industries (USA) Inc.
12891 Florence Avenue
Sante Fe Springs, CA 90670
Date of issuance of ruling:
This is in response to your request for an advance ruling on the tariff classification of the Nikkalite Reflective Sheeting. No supplier or factory address was provided as part of this request.
Descriptive and technical literature was provided to the Agency. The literature relates to the following series of reflective sheeting: N500 Series Ultralite Grade (ULG) sheeting and 48000 Flexible Engineering Grade (ELG) sheeting.
The goods at issue are coloured, retroreflective, self-adhesive plastic sheets. The literature states that these products "enhance safety for the traveling public by providing maximum visibility for both day and night time conditions." These products contain surface and adhesive layers of acrylic resin. They are coated with a pressure sensitive adhesive.
Analysis and Justification
In the advance ruling submission, you have suggested that the correct tariff classification number is 3919.90.00.90. Consideration was given to Chapter 39 of the Customs Tariff.
The Explanatory Notes to heading 39.19 states that "this heading covers all self-adhesive flat shapes of plastics, whether or not in rolls, other than floor, wall or ceiling coverings of heading 39.18. The heading is, however, limited to flat shapes which are pressure-sensitive, i.e. which at room temperature, without wetting or other addition, are permanently tacky (on one or both sides) and which firmly adhere to a variety of dissimilar surfaces upon mere contact, without the need for more than finger or hand pressure."
Based on the available information and the above description, the subject products are plastic, coloured, self-adhesive flat shapes and are pressure-sensitive. They therefore meet the terms of heading 39.19. The products are classified under 3919.90.00.90 by GIR 1 and 6.
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 (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 (4 digits). Similarly, GIR 6 directs that classification shall be determined according to the terms of a subheading (6 digits).
The Nikkalite Reflective Sheeting products (N500 Series Ultralite Grade (ULG) sheeting and 48000 Flexible Engineering Grade (ELG) sheeting) are classified under 3919.90.00.90 of the Customs Tariff by application of 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: