Tariff Classification Advance Ruling
Viktigt Dish # 00321435


Nadine Rocheleau
IKEA Supply AG
Grussenweg 15 ch-4133
Prattein Basel

Date of issuance of ruling:

This is in response to a request submitted on your behalf by Milgram & Company Ltd. for an advance ruling on the tariff classification of Viktigt Dish # 00321435. This product is manufactured by/exported from Ngoc Son Handicraft and Furniture Company Limited, Chuc Son Town, Ghuong My District, Ha Tay, Vietnam.

TRS Number: 273802
Classification Number: 4419.00.00.90
Effective Date:

Product Description

The submitted product, referred to as VIKTIGT dish # 00321435, is a 37 cm (D) 8 cm (H) shallow dish made of bamboo covered by a clear nitrocellulose lacquer. The bottom and rim are made from compressed bamboo fibers while the edge is composed of an interlaced design of bamboo strips. This dish is designed to hold various food articles and product information submitted with the request indicates that this product meets testing requirements as a food-contact material (FMC).

Analysis and Justification

Chapter 46 covers basketware, however, the General Explanatory Notes state that the chapter does not include products or articles of bamboo and directs classification to Chapter 44.

According to the Explanatory Notes to Chapter 44, “certain materials of a woody nature, e.g., bamboo and osier, are used mainly in making articles of basketware. In the unmanufactured state such materials are classified in heading 14.01, and in the form of articles of basketware in Chapter 46. However, products such as bamboo in chips or particles (used for the manufacture of particle board, fibreboard or cellulose pulp) and articles of bamboo or other woody materials, other than basketware, furniture or other articles specifically included in other Chapters, are classified in this Chapter with the corresponding products or articles of true wood, except where the context otherwise requires.”

In addition, Note 6 to Chapter 44 states that any reference to “wood” in a heading of this Chapter applies also to bamboos and other materials of a woody nature. As well, Note 3 to Chapter 44 states that headings 44.14 to 44.21 apply to articles of the respective descriptions of particle board or similar board, fibreboard, laminated wood or densified wood as they apply to such articles of wood.

Heading 44.19 covers tableware and kitchenware, of wood, and includes bowls, platters and serving-dishes. The goods at issue are not considered basketware of Chapter 46. The plaiting is simply decorative and it is the bottom and rim of compressed bamboo fibres which determine the essential character of the dish. As such, the goods at issue meet the terms of heading 44.19 as tableware and kitchenware of wood.


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 VIKTIGT dish is classified under tariff classification number 4419.00.00.90 of the Canadian Customs Tariff in accordance with General Interpretative Rule #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 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


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