Mr. Mike Giambattisto
Danson Decor Inc.
3425 Douglas-B Floréani
St-Laurent, QC H4S 1Y6
Date of issuance of ruling:
This is in response to your request for an advance ruling on the tariff classification of Outdoor Laser Firefly Projector w/Stake, item # X99975. This product is exported from X-Laser Technology (HK) Co Ltd., Shenzhen, Guangdong, China.
Based on the information provided, this product is a Class I laser. The power of each laser point is not more than 1mw and is not harmful to the human body or eyes. It is water and dust proof and it is mainly for outdoor use.
The product comes with an adaptor, user manual, remote control and a stake. The remote control allows the user to change the color of the laser, and it also allows the user to use a strobe feature.
Analysis and Justification
Heading 90.13 provides for, among other articles, "lasers, other than laser diodes". The Explanatory Notes to heading 90.13 provides examples of goods which are included in the heading. Item (2) refers to lasers and reads as follows:
- "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 Outdoor Laser Firefly Projector w/Stake, item # X99975 meets the description of a laser, as describe in the above mentioned Explanatory Note; therefore, it meets the term of heading 90.13.
As mentioned in the product description, the Outdoor Laser Firefly Projector w/Stake, item # X99975, is packaged for retail sale and includes the laser unit, adaptor, user manual, remote control and a stake. 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.
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 Outdoor Laser Firefly Projector w/Stake, item # X99975, is classified under 9013.20.00.00, as a laser, other than laser diodes, by 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. 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 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: