Mr. Mike Giambattisto
Danson Décor Inc
3425 Douglas B Floréani
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 a Porcelain Chick with Santa Hat #X90157. This product is exported from Fujian Quanzhou Longpeng Group Co Ltd, Dehua, Fujian, China.
The submitted article is a painted figurine representing a chick wearing a red hat. According to our laboratory analysis, the body of the figurine is composed of a mixture of approximately 64% by weight of polyester and approximately 36% by weight of inorganic filler (primarily calcium carbonate). The legs of the figurine are composed of galvanized steel covered with a black coating. The body of the figurine accounts for approximately 96% of the total weight of the sample.
Analysis and Justification
The good is a composite good consisting of different materials. According to a decision of the Canadian International Trade Tribunal (Tribunal) Appeal AP-98-047, the Tribunal is of the view that for articles consisting of polyester and organic filler, similar to the present case, it is the polyester resin component that gives the goods its essential character and thus, are properly classified as “articles of plastics” in heading 39.26 in accordance with General Interpretative Rule (GIR) 3(b).
The chick in itself is not an accepted symbol for Christmas. Although it is embellished here with a red hat, it does not automatically qualify the article for classification as a festive article. The mere appearance of an article in a Christmas catalog is not sufficient to classify an article as a festive article of heading 95.05. It is therefore classified as statuettes and other ornamental articles of plastics in subheading 3926.40.
In addition, in Appeal AP-2004-061, the Tribunal accepted that statues are figures that represent a predominant singular life form, primarily humans or animals. The Tribunal also accepted that statuettes are small-scale statues. Further, the Tribunal defined “figure” as a general term meaning a representation of a figure, human or animal. As such, the submitted article is considered to be a statuette for classification purposes.
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.
If the classification of an article cannot be determined in accordance with GIR 1, then regard must be had to the subsequent GIRs. Goods consisting of more than one material or substance shall be classified according to the principles of GIR 3. In this case, GIR 3(b) applies and the submitted article is classified based on the polyester resin component which provides the essential character.
As such, the submitted article is classified under tariff classification number 3926.40.10.00 as a statuette of plastics of the Canadian Customs Tariff in accordance with GIR 3(b).
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: