Mr. Bob Herbst
4378814 Canada Inc.
2026 - 32nd Ave.
Lachine, QC H8T 3H7
Date of issuance of ruling: July 27, 2016
This is in response to a request submitted on your behalf by TradeAid for an advance ruling on the tariff classification of a Tin TV Tray. This product is manufactured by/exported from Commonwealth Toy & Novelty Inc., New York, NY, USA.
|Effective Date:||July 27, 2016|
Based on the sample provided and laboratory analysis, the product is a tin-plated tray with folding legs. The tray measures 43 cm by 32 cm with a depth of 2 cm deep and stands about 20 cm high when the legs are unfolded. The tray is composed of non-alloy steel plated with tin and the legs are composed of non-alloy steel. The non-alloy steel accounts for almost 90 % of the weight of the sample. The surfaces of the tray and the legs are painted and the sample reviewed is not enameled.
Analysis and Justification
As per Note 7 to Section XV, the tray is classified as an article of steel in Chapter 73 as the steel predominates by weight over the tin component. Further, paragraph (C)(2)(d)(iv) of Section (IV) of the General Explanatory Note to Chapter 72 which applies, mutatis mutandis, to Chapter 73, describes how finished products of steel may be subjected to further finishing treatments such as coating with tin without affecting the classification of the goods.
Heading 73.23 includes table, kitchen or other household articles and parts thereof, of iron or steel. The Explanatory Notes to heading 73.23 state that this group comprises a wide range of iron or steel articles, not more specifically covered by other headings of the Nomenclature, used for table, kitchen or other household purposes. The TV tray meets the terms of subheading 7323.99 as an article of non-alloy steel.
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 tin-plated TV tray is classified under 7323.99.00.00 of the Customs Tariff in accordance with GIRs 1 & 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: