Ms. Erika Serino
The Shopping Channel
6885 Kennedy Road
Mississauga, ON L5T 2Z2
Date of issuance of ruling:
This is in response to a request submitted on your behalf byLivingston International for an advance ruling on the tariff classification of a BlissLights® Outdoor/Indoor Firefly Light Projector, also known as BlissLights® Spright Lite. This product is manufactured by BlissLights® of China and exported by BlissLights® of Escondido, California.
Based on the information provided, and a review of the BlissLights® Website, this product is a certified Class 2M laser with a single source holographic optical element designed to project thousands of pin points of light for a "firefly" effect. As per the literature, it creates a unique holiday display.
It is packaged for retail sale and includes the laser unit, a transformer with a 6 foot cable and plug, and a ground stake for mounting the laser unit.
The device incorporates a protective housing and diffractive holographic optics in the machine's design. Each individual laser beam's power is less than 1 mw, which is less than a standard laser pointer. The laser wavelengths are 532 nm (green) / 665 nm (red) / 445 nm (blue). Power input is 110/120 V when used with the transformer provided, power consumption is up to 8 watts and projection coverage approximates 30 feet x 30 feet at 10 feet away.
Analysis and Justification
As mentioned in the product description, the BlissLights® Outdoor/Indoor Firefly Light Projector, also known as BlissLights® Spright Lite, is packaged for retail sale and includes the laser unit, a transformer with a 6 foot cable and plug, and a ground stake for mounting the laser unit. This collection of goods meets the conditions of a "set put up for retail", as found in the Explanatory Notes to General Interpretative Rule 3(b). It is the laser unit which imparts the essential character to the set.
You have requested classification in heading 94.05. This heading provides for, among other articles, "Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included." The part of the text which says "not elsewhere specified or included" directs that before an article can be classified in heading 94.05, it must be excluded from every possible heading where it might be classified.
As the article is described as being a Class 2 laser product, we must examine heading 90.13. This heading provides for, among other articles, "lasers, other than laser diodes". The Explanatory Notes to Heading 90.13, Note (2) indicate that this heading includes:
- Lasers. "These produce or amplify electro-magnetic radiation in the wavelength range between 1 nanometre and 1 millimetre (ultra-violet, visible light and infra-red regions of the spectrum), by the process of controlled stimulated emission. When the lasing medium (e.g., crystals, gases, liquids, chemical products) is excited by the light from an electric source or by the reaction from another source of energy, the light beams which are produced inside the lasing medium are repeatedly reflected and amplified in such a way that a coherent light beam (visible or invisible) is emitted from one end which is partly transparent."
The BlissLights® Outdoor/Indoor Firefly Light Projector meets the description of a laser, as described in the above mentioned Explanatory Note; therefore, it meets the term of heading 90.13. Since the article meets the terms of heading 90.13, it cannot be classified in heading 94.05.
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.
The BlissLights® Outdoor/Indoor Firefly Light Projector is classified in 9013.20.00.00 as a laser, other than laser diodes, by application of GIRs 1, 3(b) 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: