Ms. Leighanne McDonald
Winners Division Of Winners Merchants Int., LP
60 Standish Court
Mississauga, Ontario L5R 0G1
Date of issuance of ruling: March 10, 2016
This is in response to your request for an advance ruling on the tariff classification of the "K-9 Kannon, P/N 49213". This product is exported by Rose America Corporation, 3100 Wichita, KS, 67217, USA.
|Effective Date:||March 10, 2016|
The "K-9 Kannon, P/N 49213" is a tennis ball launcher that mechanically shoots balls up to 75 feet for your dog. The launcher measures 22.5" L x7" W x 3" D and weighs 1.76 lbs. The outer shell is made of ABS plastic which makes up 90% of the material components. Inside, latex tubing is attached to the handle. As the handle is pulled back, the latex tubes stretch and are locked into place until the trigger is pulled. When the trigger is pulled, the latex tubes are "flung" forward, forcing the tennis ball out of the launcher. The K-9 Kannon also comes with a tennis ball, which is 95% rubber with 5% polyester. It is packaged inside an open faced black cardboard container ready for retail sale.
Analysis and Justification
This product meets the technical terms of heading 84.79, which includes "machines and mechanical appliances having individual functions, not specified or included elsewhere". The K9 Kannon is mechanically operated and has an individual function of launching tennis balls.
Chapter 39 "Plastics and articles thereof" and Chapter 95 "Toys and Games" were considered. The K9 Kannon is excluded by Note 2(s) to Chapter 39, which names "Articles of Section XVI (machines and mechanical or electrical appliances)". Note 5 to Chapter 95 excludes pet toys.
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 "K-9 Kannon, P/N 49213" is classified under 84184.108.40.206 by application of General Interpretative Rules 1 and 6.
This ruling has been issued under paragraph 43.1(1)(c) of the Customs Act and will be honoured by the Canada Border Services Agency (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: