Ms. Arzugul Amat
of Winners Merchants Intl. Lp.
60 Standish Court
Mississauga, ON L5R 0G1
Date of issuance of ruling:
This is in response to your request for an advance ruling on the tariff classification of item #FP-3706 Printed MDF Wall Décor. This product is exported from Cheung’s Rattan Imports located at 3311 W Castor Street, Santa Ana, CA, USA.
This article is a printed MDF (medium density fiberboard) wall decor hanging that has been sectioned into four panels and attached together horizontally. This wall hanging is printed with the inspirational words "When I Tell You I Love You…" and measures 27.5 inches long, 19.75 inches wide and has a thickness of 1.5 inches. This item is mass produced and is intended as a decorative item.
Analysis and Justification
You have proposed that this item be classified under HS 4911.91.00.90. Heading 49.11 provides for other printed matter, including printed pictures and photographs. The General Explanatory Notes to Chapter 49 direct that, with few exceptions, Chapter 49 covers all printed matter of which the essential character and use is determined by the fact of it being printed with motifs, characters or pictorial representations. The General Explanatory Notes also acknowledge that although the goods are generally executed on paper, the goods of this chapter may be on other materials provided they have the characteristics listed above.
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 printed MDF Wall Décor item # FP-3706 is classified under HS 4911.91.00.90 in accordance with General Interpretative Rule 1.
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: