Ms. Carolyn Daniel
1000 Century Blvd.
Midwest City, OK 73110
Date of issuance of ruling:
This is in response to a request submitted on your behalf byDelmar International Inc for an advance ruling on the tariff classification of Hand Wraps, product number 1004-010471. This product is exported by Century LLC or Midwest City, Oklahoma.
These hand wraps, used to protect hands and wrists in the sport of boxing, are sold in pairs, measure 220 inches long x 2 inches wide, and are made of textile material. There is a fabric loop at one end that goes around the thumb area to start the wrapping process and a hook and loop closure affixed at the other end of each hand wrap. These hand wraps support the muscles and bones of the hands and protect the skin from cuts and abrasions during sparing or training activities.
Analysis and Justification
Heading 95.06 provides, in part, for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports …". "Other sports" covered in this heading include protective equipment for sports or games, including accessories insofar as they are suitable for use solely or principally with the goods of this heading. These hand wraps are protective equipment for the sport of boxing.
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 Hand Wraps, product number 1004-010471 are classified under 9506.99.90.89 as other articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table- tennis) or outdoor games, not specified or included elsewhere in this Chapter, 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.
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: