Mr. Neilsen Holmquist
IKEA Supply AG
Date of issuance of ruling: October 7, 2015
This is in response to a request submitted on your behalf by Milgram & Company Ltd. for an advance ruling on the tariff classification of KNAGGLIG #70292359 storage box. This product is exported from Temassa Industria De Moveis LTDA, Cacador, Brazil.
|Effective Date:||October 7, 2015|
The product at issue is a KNAGGLIG storage box (46 cm x 31 cm x 25 cm height) made of unfinished solid pine wood. This article is designed to sit on the shelves of the IKEA IVAR shelving and organizer units or be stacked on another storage box. It is intended for storing loose or odd shaped items as the box is sturdy. This product requires assembly.
Analysis and Justification
The Explanatory Notes to heading 44.20 state that this heading includes: "(1) Boxes of lacquered wood (of the Chinese or Japanese type); cases and boxes of wood, for knives, cutlery, scientific apparatus, etc; snuff-boxes and other small boxes to be carried in the pocket, in the handbag or on the person; stationery cases, etc.; needlework boxes; tobacco jars and sweetmeat boxes. However, the heading excludes ordinary kitchen spice-boxes, etc.; (2) Articles of wooden furniture, other than those of Chapter 94 (see the General Explanatory Note to that Chapter)." The product at issue does not meet the term "furniture" in the General Explanatory Notes to Chapter 94 as the term does not apply to articles used as furniture but designed for placing on other furniture or shelves. Further, the wooden boxes are not considered articles of heading 44.15 as packing cases, boxes, crates, drums and similar packings, of wood, since they are not used for general packing and transport purposes. Rather, the product at issue is considered an article of wooden furniture of heading 44.20.
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 KNAGGLIG (#70292359) wooden storage box is classified under 4420.90.00.90 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 Canada Border Services Agency (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
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