Mr. David Vallance
Centura Brands Inc.
50-1200 Aerowood Rd.
Mississauga, Ontario L42 2S7
Date of issuance of ruling: February 21, 2017
This is in response to a request submitted on your behalf by Delmar International Inc. for an advance ruling on the tariff classification of Bubble Bath/Bubble Blower. This product is exported from Gold Orient Int’l Ltd. Of Ding Ling, Tang Quan, Lin Chang Buluo, Hui Zhou, Guang Dong, China.
|Effective Date:||February 21, 2017|
The product is a 300 ml bottle of bubble bath solution with a bubble-making wand inside and a plastic cap with a figure of various characters on it. The physical sample provided has a Nickelodeon Paw Patrol dog figure and the picture of the product in the Advance Ruling request has an Elsa figure from the Disney movie “Frozen”. This ruling applies to the physical sample received with the request. The purpose of the product is to provide amusement for a child while taking a bath.
Analysis and Justification
Headings 33.07 and 95.03 of the Customs Tariff were both considered for this product. The bubble bath solution, imported separately, would be a good of heading 33.07; whereas the wand, imported separately, would be a good of 95.03. Legal Note 4 to Chapter 95 states that heading 95.03 applies, inter alia, to articles of this heading combined with one or more items, which cannot be considered as sets under the terms of General Interpretative Rule 3 (b), and which, if presented separately, would be classified in other headings, provided the articles are put up together for retail sale and the combinations have the essential character of toys. This product does not meet the definition of a set but it is for retail sale and does have the essential character of toys in that it provides amusement to a child. This product is included in tariff item 9503.00.90.
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 Bubble Bath/Bubble Blower with Paw Patrol animal figure on the cap is classified under 9503.00.90.59 in accordance with General Interpretative Rule 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 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
- Date modified: