Ms. Diane Cindric
NTD Apparel Inc.
Montreal, QC H4T 1N1
Date of issuance of ruling: July 15, 2016
This is in response to a request submitted on your behalf by Merchant Customs Brokers Ltd. for an advance ruling on the tariff classification of a set of goods identified as “Infant Bunting Bag set, Style DA3267YP533”. The set is manufactured by/exported from Qingdao Fulltex, Qingdao, China.
In accordance with Note 14 to Section XI of the Customs Tariff, although packaged as a set for retail sale, each good is classified independently. The set includes an infant bunting bag, infant mitts and infant hat.
This ruling refers exclusively to the infant bunting bag. Please refer advance ruling C 2016-004118, TRS 274435, with respect to the infant mitts; and advance ruling C 2016-0003796, TRS 274437, with respect to the infant hat.
|Effective Date:||July 15, 2016|
The infant bunting bag is part of a bunting bag set, packaged for retail sale. The bunting bag is designed to fit around an infant when placed in a car seat. It is composed of two textile panels sewn together. The panels are made of 100 % polyester Sherpa knit pile fabric with polyester fiberfill padding between the panels. It features an embroidered stylized image of a sleeping lamb’s face. A zipper runs along the length of the bottom and sides seams of the bunting bag. The back panel has slots allowing car seat straps to be pulled through. The length of the bunting bag measures 65 cm.
Analysis and Justification
According to Note 6 (a) to Chapter 61 and Explanatory Notes to heading 61.11, bunting bags are classified as babies' garments and clothing accessories provided they are designed for infants of a body height not exceeding 86 cm.
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 infant bunting bag is classified under Tariff Number 6111.30.00.90 of Canadian Customs Tariff in accordance with GRI 1 and 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: