Mr. Ben Lam
TS Tech Trimont Mfg. Inc.
115 Milner Avenue
Scarborough, ON N1S 4L7
Date of issuance of ruling: October 19, 2016
This is in response to your request for an advance ruling on the tariff classification of the product identified as “Topcoat Comp”, part # 83500-TBG-A510-UB (face material: TPU UL138C). This product is manufactured by TS NA Trim, 401 Olmos Hildago, Texas 78557.
|Effective Date:||October 19, 2016|
Based on the information and sample provided, Trimont part # 83500-TBG-A210-UB (face material: SW294B) is used in the manufacture of automotive door liners. The sample submitted consists of a face material cut to an irregular shape (approximately 90 cm by 20-25 cm; “made-up”) consisting of a thinner material (approximately 2 mm thick) stitched length wise to a much narrower piece of thicker material (approximately 4.0 mm thick). The three laminated layers that have been bonded together include a dark beige woven polyester fabric, beige polyurethane plastic and a white knitted nylon fabric. This sample can, without fracturing, be bent manually around a cylinder of a diameter of 7mm, at a temperature between 15°C and 30°C.
Analysis and Justification
Trimont part # 83500-TBG-A210-UB (face material: SW294B) is specifically provided for in Chapter 63 as a “made up article”. Being a cellular plastic combined on both faces with textile fabric excludes it from Chapter 39, according to the “plastics and textile combinations” section of those chapter notes. It began as a laminated textile fabric of Heading 59.03, and was then made up according to Legal Note 7(a) and (f) to Section XI, i.e. cut into an irregular shape (other than into squares or rectangles) and assembled by sewing (visible stitching). This product meets the terms of heading 63.07 which provides for in part; other made up textile articles.
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 Interpretative Rule 1, Trimont part # 83500-TBG-A210-UB (face material SW294B) is classified 6307.90.99.90.
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 as described in Memorandum D22-1-1, Administrative Monetary Penalty System.
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.
Manager, Tariff Policy Unit 'B'
Trade Policy Division
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