Ms. Gaelle Everard
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 LambPOD + Base POD10SM, manufactured/exported by 7 A.M. Enfants, NY, USA.
|Effective Date:||November 23, 2016|
Known as LambPOD+Base size POD10SM, the product submitted acts as a snowsuit for infants 0-18 months of age. It is unisex; has a hood, and a removable front part with an imitation sheep’s wool lining that may be used separately as a blanket; and is 100% synthetic fibre, machine-washable, and designed to be mounted upon any stroller or car seat. Anti slip back panel helps to keep it in place, having slits for straps as well as a detachable section for easier 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 coat for infants, has a hood and provides cold weather protection; from its aspect and function, it is considered a babies’ coat or snowsuit of Heading 62.09.
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, the product is to be classified under Tariff Item 6209.30.00.10.
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: