Mr. Greg Friedman
Sunbeam Corporation Canada Ltd.,
20B Hereford Street
Date of issuance of ruling: December 17, 2015
This is in response to your request for an advance ruling on the tariff classification of the Large Animal Tool Box (113740.000.000). This product is exported from Sunbeam Products Inc., McMinnville, TN 37110, USA
|Effective Date:||December 17, 2015|
This product is a grey and blue plastic tool box measuring 20"L x 9"W x 10"H. It is not fitted to contain any tool in particular. The handle is attached to the centre of the lid and is surrounded by 15 small compartments to hold items such as nails, screws etc. These compartments have a separate clear lid. The main lid has two blue plastic fasteners on the front and there is a removable storage tray on the inside.
Analysis and Justification
You have suggested this product be classified 4202.99.90.00. Explanatory Note exclusion (f) to heading 42.02 of the Customs Tariff reads, "Tool boxes or cases, not specially shaped or internally fitted to contain particular tools with or without their accessories (generally, heading 39.26 or 73.26)". This tool box meets this definition and is therefore excluded from heading 42.02.
The inclusionary Explanatory Note (10) to heading 39.26 of the Customs Tariff reads, "Tool boxes or cases not specially shaped or internally fitted to contain particular tools with or without their accessories (see the Explanatory Note to heading 42.02)".
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 General Interpretative Rule (GIR) 1, the Large Animal Tool Box is classified under tariff item 3922.214.171.124 as other articles of plastics and articles of other materials of headings 39.01 to 39.14.
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
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