Solutions Murales Proslat Inc.
295d, Industriel Blvd,
Chateauguay, Québec J6J 4Z2
Date of issuance of ruling: May 29, 2015
Dear Eric Letham:
This is in response to a request submitted on your behalf by UPS Supply Chain Solution for an advance ruling on the tariff classification of an Aluminium Organizer kit. This product is manufactured by/exported from Zhejiang Hifine International Enterprise CO., Ltd, Jiaxing City, Zhejiang, China.
|Effective Date:||May 29, 2015|
According to the information submitted, the products are aluminum slatwall organizer kits designed to be afixed to the wall. These slatwall kits include ten 4 x 4 ft. or 4 x 8 ft. panels, five hooks and trims, and mounting hardware. The kits are packaged in the same box with a retail label.
Analysis and Justification
Slatwall systems can be configured with a variety of storage accessories such as hooks, shelves, baskets, bins, etc. As per Note 2 to Chapter 94, and as further defined in Explanatory Note (B)(i) to Chapter 94, unit furniture, designed to be fixed to the wall, for holding various objects or articles are to be classified in Chapter 94.
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 accordance with GRI 1, 2 (a) and 6, the products are classified in tariff classification number 9403.20.00.99.
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, at: www.cbsa-asfc.gc.ca/publications/dm-md/menu-eng.html
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 in 30 days.
Manager, Tariff Policy Unit 'B'
Trade Policy Division
- Date modified: