Tariff Classification Advance Ruling
VINTER Decorative Tree Set #50304155


Mr. Michael Nielsen
IKEA Supply AG
Grussenweg 15
Pratteln 4133

Date of issuance of ruling: December 17, 2015

This is in response to a request submitted on your behalf by Milgram & Company for an advance ruling on the tariff classification of VINTER Decorative Tree Set #50304155.  This product is exported from Shantou Chenghai Guangyi Xinmei Factory, Shantou, China.

TRS Number: 272265
Classification Number: 9505.10.00.90
Effective Date: December 17, 2015

Product Description

The submitted product is a set of three decorative trees in two different sizes constructed from steel with an epoxy/polyester coating. Each set consists of one decorative tree measuring 35 cm high and 21 cm wide and two decorative trees measuring 20 cm high and 12.5 cm wide. Each decorative tree consists of two slotted pieces that slide together to create the completed three dimensional form.

Analysis and Justification

The main criterion for eligibility to heading No. 95.05 is that decorations be designed with themes appropriate to a "festive occasion" and not used year round. This product is in a shape of a stylized Christmas tree. It is marketed as a holiday decoration and falls within the scope of articles for Christmas festivities. Therefore, the product known as "VINTER Decorative Tree Set" meets the provisions of a festive article of heading No. 95.05.


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 VINTER Decorative Tree Set #50304155 is classified under tariff classification number 9505.10.00.90. This classification is in accordance with General Interpretive Rule 1 and 6 of the Harmonized System.  

Legislative/Administrative References

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.

CBSA Contact

Mark Grant
Manager, Tariff Policy Unit 'B'
Trade Policy Division
Headquarters, Ottawa

File Number


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