Tariff Classification Advance Ruling
DRUVFLADER Vase #70233299

Applicant

Mr. Michael Nielsen
IKEA Supply AG
Grussenweg 15
Pratteln 4133
Switzerland

Date of issuance of ruling:

This is in response to a request submitted on your behalf by Milgram & Company for an advance ruling on the tariff classification of DRUVFLADER Vase #70233299. This product is manufactured by and exported from Vinlong Joint-Stock Trading Manufacture Export & Import Co, Long Ho District, Vietnam.

TRS Number: 272218
Classification Number: 4602.19.99.00
Effective Date:

Product Description

The product, referred to as DUVFLADER Vase #70233299, is a floor standing vase used for decoration or as an accent piece. This bottle-shaped vase has a height of 90cm, an 8cm diameter at the mouth and it widens to 18cm in diameter at its widest point. It consists of dried water hyacinth strips interwoven together over a steel frame.

Analysis and Justification

According to Note to 1 of Chapter 46, plaiting materials means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material… The product, made of strips of vegetable material, satisfies the requirement of plaiting materials. Articles made directly to shape from plaiting materials falls in heading 46.02.

Neither the form nor design evokes a similar purpose as baskets of 4602.19.92 as it is not designed to hold or carry things, but is rather used as a decorative accent.

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.

In view of the foregoing, the DRUVFLADER Vase is classified under 4602.19.99.00 by GIR 1 and 6.

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-2015-008697

Date modified: