Mr. Mike Giambattisto
Danson Decor Inc.
3425, Douglas B Floreani
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 LED Laser Projector Item #X99980. This product is exported from Taizhou Sanbrite Trading Company, Taizhou, Zhejiang, China.
As per the sample received, the submitted product, referred to as a "LED Laser Projector #X99980", is a projector in a shape of a small free stand spotlight. It is primarily used to project various Christmas designs such as wrapped gifted, candy cane, ornaments and bows on any flat surface. Each image has its own color (red, blue, green and white). It comes with an adjustable speed motion control button and an AC/DC adapter.
Analysis and Justification
While the good does project a festive design, it is solely the result of the particular plate installed in the projector. The plate can be changed to project different designs. Thus, the good is not considered to be a festive article but rather, has a utilitarian function as a projector. Explanatory Note (A) to Heading 95.05 reads, in part: "The heading also excludes articles that contain a festive design, decoration, emblem or motif and have a utilitarian function."
Heading 90.08 covers, inter alia, image projectors which are described as an apparatus designed for projecting still images. The most common type is the projection lantern which is used to project the image of a transparent object (slide or transparency). The transparency is placed between the two lenses and the projection lens forms an image of the transparency on the screen. The submitted product is, for classification purposes, considered to be an article of 90.08.
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.
This product is properly classified under 9008.50.30.00 by 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.
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: