Tariff Classification Advance Ruling
“Nido”, snowsuit for infants 0-18 months of age

Applicant

Ms. Gaelle Everard
QHouseKids
21100 Daoust Street
Ste-Anne-de Bellevue, QC  H9X 4C7

Date of issuance of ruling: November 23, 2016

This is in response to your request for an advance ruling on the tariff classification of NIDO ND100, manufactured/exported by 7 A.M. Enfants, NY, USA.

TRS Number: 274743
Classification Number: 6209.30.00.10
Effective Date: November 23, 2016

Product Description

Known as “Nido”, the product submitted acts as a snowsuit for infants 0-18 months of age. It is unisex; has a hood, and sleeves for the legs; allows for several ways to bundle up the child; and is quilted, 100% polyester, machine-washable, and designed to be mounted upon a stroller or car seat. An oval opening in the back allows easy access to harness.

Analysis and Justification

Under Legal Note 4(a) to Chapter 62, the expression “babies’ garments and clothing accessories” means articles for young children of a body height not exceeding 86 cm. The product submitted acts as a snowsuit for infants, provides cold weather protection, and has a hood and sleeves for the legs; from its aspect and function, it is considered a babies’ coat or snowsuit of Heading 62.09.

Decision

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 all the foregoing including GIRs 1 and 6 and, the product is to be classified under Tariff Item 6209.30.00.10.

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 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.

CBSA Contact

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

File Number

C-2015-012884

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