Q House Kids
21100, rue D'Aoust
Sainte-Anne de Bellevue, QC H9X 4C7
Date of issuance of ruling:
This is in response to a request submitted on your behalf by TradeAid for an advance ruling on the tariff classification of Baby Backpack / Carrier # SC-1C-108. This product is manufactured by/exported from One Source IML, Shanghai, China.
This "Baby Backpack Carrier #SC-1C-108" is made with soft 100% sateen cotton lining and durable 100% sturdy cotton canvas exterior. It adjusts to keep baby ergonomically seated in all six carry positions through every development stage. It includes a two-way strap enabling the wearer to carry "backpack style" or with straps crossed in the back. It has an extra-tall, extendable torso providing extra neck and back support and keeping taller babies secure in the carrier. It presents large zippered storage pocket and easy-reach pocket for storing hood and essentials. Its removable sleeping hood with dual adjustment points provides tailored support for the baby's head, protects from sun and wind and gives privacy. Ergonomic shoulder pads and wide waist band with premium foam added for maximized comfort allow to evenly distribute the baby's weight. The lumbar support provides lower back support and prevents webbing strap from sliding and "cutting" into wearer's waist.
Analysis and Justification
In order for the baby backpack carrier in issue to be classified in heading 42.02, the type of carrier must be specifically named in the tariff classification heading or considered to be a similar container and made amongst other composition of textile materials.
In the decision rendered by the Canadian International Trade Tribunal (CITT) under the AP-2013-046, the Tribunal stated that, in order to be similar to the items identified in heading 42.02, goods must share "important characteristics" and have "significant common features", but at the same time, the Tribunal recognized that they need not be identical.
Although not identical to rucksacks, the "Baby Backpack/Carrier" is considered to be a similar container as it shares important characteristics or significant common physical features and functions. It has waist and shoulder straps, multiple pockets for carrying gear and accessories, such as diapers, food and toys. It generally shares the same function, namely to carry something on a person's back. The term "similar containers" is not limited to only those containers that carry inanimate objects. As such, goods which carry children are also considered similar containers.
Based on the information available, and on the CITT decision in AP-2013-046, the baby backpack carrier is classifiable in heading 42.02 as "tool bags, haversacks, knapsacks, packsacks and rucksacks".
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 baby backpack /carrier is classified under 418.104.22.168 of the Customs Tariff by application of GIR 1 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: