Ms. Lina Arboleda
Omer DeSerres Inc.
400 Maisonneuve Blvd. West, Suite 1200
Montréal, QC H3A 1L4
Date of issuance of ruling:
This is in response to a request submitted on your behalf by SDV Logistiques Canada for an advance ruling on the tariff classification of Key Chain with Gecko Figurine, manufactured by/exported from NICI GmbH (Germany).
According to the information received, the product submitted is a Key Chain with Gecko Figurine, consisting of a metal ring on which a 10 cm figurine has been attached. The figurine is made of stuffed plush and looks like a small gecko. According to the information on the Internet, the fabrics used are non-toxic and the product is recommended for children of all ages.
Analysis and Justification
This key chain consists of 2 parts: a metal ring (73.26) and a plush figurine (95.03). Since this product is an item made up of different articles and no heading clearly provides for the whole, General Interpretation Rule 1 does not apply.
General Interpretation Rule 2 states that articles consisting of two or more materials are likely to be included in two or more headings and, in that case, must be classified in accordance with Rule 3.
General Interpretation Rule 3a) does not apply because, when two or more headings each refer to only part of the materials making up a composite good, the headings are to be regarded as equally specific, even if one of them gives a more complete or precise description.
When General Interpretation Rule 3a) cannot be applied, goods must be classified according to the material or component which gives it its essential character, when such a determination is possible.
The criteria which determines the essential character of a good varies depending on the type of goods at issue. It can, for example, be established according to the nature of the constitutive material of the article composing the item, their volume, their quantity, their weight or their value, as well as the significance of one of the constitutive material in regards to the use of the good. In this case, the ludic and commercial value of the figurine is greatly superior to the value of the ring and its utilitarian character. This value then becomes a deciding factor when classifying the article.
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.
According to General Interpretation Rule 3b) and in light of the above, this product is classified under heading 95.03, more specifically, under tariff number 9503.00.90.51 of the Customs Tariff.
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: