Mr. Dave Gaumond
Abatement Technologies Ltd.
7 High Street
Fort Erie, ON L2A 4R3
Date of issuance of ruling:
This is in response to a request submitted on your behalf by Girdlestone Brokerage Limited for an advance ruling on the tariff classification of PE tarpaulin in a roll. This product is supplied by Vietnam Company Limited, Ho Chi Minh City, Vietnam.
The PE tarpaulin in roll measures 12' x 100' and has no hem or eyelets. It is center-folded at the 6 foot mark and presented in a roll. The goods at issue are used in construction as a barrier to close off a room when removing materials in order to keep dirt and dust to a minimum. According to lab analysis, the tarpaulin is a 0.1 mm thick, flexible material composed of a woven fabric of colorless strips of synthetic textile material (polyethylene) entirely coated or covered on both sides with an orange, non-cellular coating composed of a compounded polymer of ethylene which can be seen with the naked eye.
Analysis and Justification
Note 1(h) to Section XI and Note 2 to Chapter 59 exclude woven fabrics completely embedded in plastics or entirely coated or covered on both sides with such material and direct classification to Chapter 39.
Heading 39.21 of the Customs Tariff reads, "Other plates, sheets, film, foil and strip, of plastics." Note 10 to Chapter 39 Chapter states:
In headings 39.20 and 39.21, the expression "plates, sheets, film, foil and strip" applies only to plates, sheets, film, foil and strip (other than those of Chapter 54) and to blocks of regular geometric shape, whether or not printed or otherwise surface-worked, uncut or cut into rectangles (including squares) but not further worked (even if when so cut they become articles ready for use).
The PE tarpaulin in roll meets the condition of this Note.
The General Explanatory Notes to Chapter 39 also provide guidance when classifying goods which are of plastics and textile combinations. The pertinent part reads:
"…The following products are also covered by this Chapter: (b)Textile fabrics and nonwovens, either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of colour:…"
This product is entirely coated or covered on both sides and can be seen with the naked eye. The PE tarpaulin in roll form meets the technical requirements of heading 39.21.
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 PE tarpaulin in roll is classified under 3921.90.00.10 as other plates, sheets, film, foil and strip, of plastics combined with man-made fibres, by application of 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: