Ms. Nina Zampini
250 Sauvé Street West
Montréal, QC H3L 1Z2
Date of issuance of ruling: January 7, 2016
This is in response to your request for an advance ruling on the tariff classification of PJ pant styles hanger, RHK-017. This product is manufactured by/exported from Choice Well International Limited, Kowloon, Hong Kong.
|Effective Date:||January 7, 2016|
According to the sample and information submitted, the product is a clear plastic hanger that measures 25 cm long and 8 mm thick. The hanger incorporates two plastic pinch clips that operate by means of a metal spring to secure pajama bottoms. This item is imported holding a garment from the distribution point to the retailer stores in Canada. Generally, the hanger is removed at time of purchase and reused at store level.
Analysis and Justification
As per General Interpretative Rule 5(b), packing materials entered with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials are clearly suitable for repetitive use. Consequently, this item is classified separately from the garment hanging on it.
Composite goods consisting of different materials are classified according to the material which gives them their essential character. In the instance, the plastics impart the essential character of the hanger. The good at issue is not a household article and therefore cannot be considered under heading 39.24. Rather, the reusable hanger is considered an article of plastics for the conveyance of goods of heading 39.23.
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 PJ pant styles hanger, RHK-017, is classified under HS 39188.8.131.52 of the Customs Tariff in accordance with GIR 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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