Mr. David Kittson
5000, rue Fairway, suite 235
Lachine, QC H8T 1B8
Date of issuance of ruling:
This is in response to your request for an advance ruling on the tariff classification of Dekol SN NEW. This product is manufactured by BASF SE (Germany).
According to the information received, this product is an acrylic copolymer salt in water that is described as a clear, yellowish, viscous liquid. The information received indicates that this product is used as a sequestering or chelating agent designed to scavenge calcium and magnesium ions in textile processes.
Analysis and Justification
Legal Note 4 to Chapter 39 states, in part, that the expression "Copolymers" covers all polymers in which no single monomer unit contributes 95 % or more by weight to the total polymer content.
The above Note further states that, for the purposes of Chapter 39, copolymers and polymer blends are to be classified in the heading covering polymers of that comonomer unit which predominates by weight over every other single comonomer unit.
Legal Note 6 to Chapter 39 states, in part: "In headings 39.01 to 39.14, the expression "primary forms" applies only to the following forms:
- (a) Liquids and pastes, including dispersions (emulsions and suspensions) and solutions;
Heading 39.06 provides for "acrylic polymers in primary forms". The first paragraph of the Explanatory Notes to 39.06 reads:
The expression "acrylic polymers" covers polymers of acrylic or methacrylic acid, of their salts or esters, or of the corresponding aldehydes, amides or nitriles.
Based on the information provided, and given that the acrylic comonomer unit predominates by weight, the product meets the terms of heading 39.06 being a copolymer in primary form.
Given that the acrylic comonomer unit predominates by weight, and that the product is not a polymer of acrylamide, it meets the requirements of being an acrylic polymer in primary form, and as such, it is classified in heading 39.06.
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 Dekol SN NEW is classified under 3906.90.00.90 as other acrylic polymers in primary forms 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: