Tariff Classification Advance Ruling
Santa Gift Bag with Handles

Applicant

Mr Mike Giambattisto
Danson Decor Inc
3425, Douglas B Floréani
Saint-Laurent, QC  H4S 1Y6

Date of issuance of ruling: November 23, 2016

This is in response to your request for an advance ruling on the tariff classification of Santa Gift Bag with Handles, Item # X93533. This product is manufactured by and exported from Linyi Beauty Nabsket Handicrafts Co. Ltd., Linyi, Shandong, China.

TRS Number: 274803
Classification Number: 6307.90.99.90
Effective Date: November 23, 2016

Product Description

The product is a red bag with white trim and red handles. It measures approximately 33 cm in diameter and is 33 cm tall. Based on the sample provided and laboratory analysis, the outer shell of the bag is constructed of textile fabrics laminated with plastics. As such, it is the textile material which gives the bag its essential character. The bag is lined with woven polyester fabric and has a ring of metal wire encased in the upper trim. Two fabric handles are sown at the top of the bag.

Analysis and Justification

Bags are containers made of flexible material with an opening at the top, used for holding or carrying things. Heading 95.05 covers festive articles but according to Explanatory Notes to this heading, it excludes articles that contain a festive design, decoration, emblem or motif and have a utilitarian function. Legal Note 1(v) to Chapter 95 also excludes utilitarian articles from that Chapter.

Explanatory Notes to heading 4202 state that only the articles specifically named therein and similar containers are covered under the heading. The good in issue is a multi-purpose bag. Multi-purpose bag is not listed, nor similar to those enumerated in heading 4202.

As per Note 7 (f) to Section XI, General Note (1) to Chapter 63 and Explanatory Notes to heading 63.07, the Santa gift bag with handles meets the terms of heading 63.07.

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.

Santa gift bag with handles, item # X93533 is classified under Tariff Number 6307.90.99.90 of Canadian Customs Tariff in accordance with GRI 1 and 6.

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 D-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-2016-000709

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