Tariff Classification Advance Ruling
LambPOD + Base POD10ML

Applicant

Mrs. Gaelle Everard
QhouseKids
2110 Daoust
Ste-Anne-de-Bellevue, QC   H9X 4C7

Date of issuance of ruling:

This is in response to your request for a tariff classification advance ruling on LambPOD + Base POD10ML. This product is manufactured by and exported from 7A.M. Enfants, NY, USA.

TRS Number: 274837
Classification Number: 6209.30.00.10
Effective Date:

Product Description

LambPOD + Base, size POD10ML, acts as a winter bunting bag and will fit any carriage or car seat. Marketed in sizes 18 months to 3T. According to information submitted, it is a hooded, unisex garment for infants under 85 cm. Front panel, lined with imitation fleece, is removable and may be used separately as a blanket. Nonslip back panel will keep the bunting bag firmly in place on car seat or in carriage. Back opening has several slits for restraining straps, and back panel is removable allowing direct access to the harness. The product is 100% synthetic fibre and machine-washable.

Analysis and Justification

Note 4(a) to Chapter 62 reads, “The expression "babies' garments and clothing accessories" means articles for young children of a body height not exceeding 86 cm”. As a cold-weather garment with a hood, its aspect and function make the product submitted akin to an infant’s snowsuit. Thus it belongs to heading 62.09.

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 per GIRs 1 & 6 and following from the above, the product is to be classified under Tariff item 6209.30.00.10.

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 as described in Memorandum D22-1-1, Administrative Monetary Penalty System.

All D-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.

CBSA Contact

Mark Grant
Manager, Tariff Policy Unit 'B'
Trade Policy Division
Headquarters, Ottawa

File Number

C-2016-004580

Date modified: