Ms. Tanya More
3185 J.B. Deschamps
Lachine, QC H8T 3E4
Date of issuance of ruling:
This is in response to a request submitted on your behalf by Omnitrands Inc. for an advance ruling on the tariff classification of Product no. 71355 Pet Car Seat Cover. This product is exported from Shilee Industrial Co. Ltd., Nigbo, China.
Product no. 71355 is a hammock design Pet Car Seat Cover constructed of "Oxford 300D" fabric, which is a woven 100% polyester fabric with a polyurethane coating.
Analysis and Justification
In the advance ruling submission, the applicant suggested the Product no. 71355 Pet Car Seat Cover to be classified under 8708.99.99.19. According to the descriptive literature in the applicant's submission, the Product no. 71355 Pet Car Seat Cover is a seat cover designed to protect the vehicle upholster from dirt and pet hair.
Chapter 63 covers other made up textile articles. Tariff item 6304.93 covers other furnishing articles…Not knitted or crocheted, of synthetic fibres. The Pet Seat Cover meets the description of "Made up Articles" as defined in Section XI Note 7(b). Explanatory Note 1 to 63.04 "covers furnishing articles of textile materials, other than those of the preceding headings or of heading 94.04, for use in the home, public buildings, theatres, churches, etc., and similar articles used in ships, railway carriages, aircraft, trailer caravans, motor-cars, etc."
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.
In accordance with General Rules of Interpretation Number 1 the Product no. 71355 Pet Car Seat Cover is classified under 6304.93.10.00.
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: