Mr. Ian Sharpe
415 Milner Ave
Scarborough, ON M1B 2L1
Date of issuance of ruling: October 20, 2015
This is in response to a request submitted on your behalf by Delmar International Inc. for an advance ruling on the tariff classification of the Boogie Board™ 8.5 LCD eWriter, model WT13150. This product is supplied by Kent Displays of Kent, OH, USA. It is manufactured in China.
|Effective Date:||October 20, 2015|
The product is an ultra-thin plastic tablet with a pressure sensitive plastic Reflex™LCD screen with a scratch-resistant hard coating. Images are created by applying pressure with a plastic stylus, a finger or other instrument to the screen's surface. A thin film of cholesteric liquid crystal is sandwiched between two sheets of special plastic so that when pressure is applied, the molecules align or come together to reflect light in the places where the stylus is applied, creating images. The images remain until erased with the touch of a button. The device runs on a 3v watch battery that is sealed in the unit and never needs replacing. Its energy is not used to create images only to erase. The battery life provides for over 50,000 erase cycles. The device does not connect to a computer or save images. The eWriter comes with a stylus clip on stylus holder, two (2) self-adhesive magnets and user guide. The device is available in black, blue and pink, measures 223 mm x 142 mm x 3 (8.8" x 5.6" x ⅛") and weighs 4 oz.
Analysis and Justification
You have proposed classification under HS 9503.00.90.99. Heading 95.03 provides for "Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds." Although the product can be used by children to sketch, the product cannot be considered a toy as any amusement factor it may have is secondary to its primary purpose as a note taking device. Product packaging identifies this product as an LCD eWriter for "Notes, Memos, Lists". It states it is the "tree friendly alternative to memo pads, memo pads, sketchbooks, sticky notes, dry erase boards and other writing/drawing machines", for use in the office, home and school. It is primarily marketed to adults for making notes, memos and lists. Therefore, classification in heading 95.03 is ruled out.The eWriter is considered as a good put up in sets for retail sale, as defined in General Explanatory Note (X) to General Interpretative Rule 3(b). Therefore, classification will be determined by the material or component that gives this product its essential character. The eWriter provides the essential character to this set. Heading 85.43 provides for "Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter". The eWriter is included within this heading and, more specifically, under "other" in subheading 8543.70.
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 Boogie Board™ 8.5 LCD eWriter, model WT13150, is classified under 8543.70.00.00, in accordance with General Interpretative Rules 1, 3(b) 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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