Chatters Canada Distribution Ltd.
271 Burnt Park Dr.
Red Deer County, AB T4S 0K7
Date of issuance of ruling:
This is in response to a request submitted on your behalf by Mike Neville, from Russell A. Farrow Limited for an advance ruling on the tariff classification of 'Dashing Diva' Glamgel Nail Kit. This product is manufactured in China, and exported from Dashing Diva Franchise Corp. 1 Harbor Park Dr. Port Washington NY 11050.
The 'Dashing Diva Glamgel kit' contains 24 plastic fingernails, 24 super adhesive tabs, pink gel adhesive and an emery board. This product is made in China as a set and put up for retail sale.
Analysis and Justification
There are 4 different items in this kit that are put up for retail sale, and therefore cannot be classified by reference to Rule 3(a), which provides that; "the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods."
This nail kit is classified according to Rule 3(b) "Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to Rule 3 (a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable."
The Dashing Diva Get the Look All in One Nail Design Kit is a good put up in sets for retail sale, and as a result, the kit is classified in accordance with General Explanatory Section Note 1 to Section VII which provides that "goods put up in sets consisting of two or more separate constituents, some or all of which fall in Section VII, intended to be used successively without prior mixing, are not covered by Note 1 to this Section. Such goods put up for retail sale are to be classified by application of the General Interpretative Rules (generally Rule 3 (b)); in the case of those not put up for retail sale the constituents are to be classified separately."
The plastic shapes provide the essential character of the kit, and they meet the definition of the Explanatory Notes of 39.19 which provides that "this heading covers all self-adhesive flat shapes of plastics,( …) 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."
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.
Based on the above, the Dashing Diva Get the Look All in One Nail Design Kit is classified under heading Chapter 39.19, more specifically in classification number 3919.90.00.90 in accordance with G.I.R. 3 (b).
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.
Please be advised that the goods covered by this advance ruling are provided for in a specific tariff provision that 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. In the event that you have been classifying these goods elsewhere in the tariff, you are obligated to self-correct. See Memorandum D11-6-6 for information on self-correction/self-adjustment.
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 accordance with the procedures described in Memorandum D11-11-3. The ruling will be published on the CBSA website within 30 business days.
Manager, Tariff Policy Unit 'B'
Trade Policy Division
- Date modified: