Mr. Sven Skadinn
Ikea Supply AG
Date of issuance of ruling:
This is in response to request submitted on your behalf by Milgram and Company Limited for an advance ruling on the tariff classification of the “KASTANJENOT bowl, Product Number 20241819”. This product is exported by Vinhlong Joint-Stock Trading Manufacture Export Import Company, Lot 1A, Block C, Hoa Phu Ind Zone, Vinh Long, Long Ho District, Vietnam.
The “KASTANJENOT bowl, Product Number 20241819” is designed to hold fruit, decorative items or household articles. The item measures 35 cm diameter x 10 cm in height and is made from vegetable fibre plaiting material wrapped around a beige painted steel wire frame. The handles are composed from rattan which has been attached to the bowl. The multiple vegetable plaiting materials represent approximately 59% of the total weight while the metal frame represents approximately 34% and the handles represent approximately 7% of the total weight of this product. Importer information submitted states this bowl is intended to come into contact with food and meets the testing requirements as a food contact material.
Analysis and Justification
Heading 46.02 covers basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 46.01.
Explanatory Note (ii) to heading 46.02 covers articles made up from the already assembled products of heading 46.01, i.e., from plaits or similar products, or from the products bound together in parallel strands or woven in sheet form.
This product is considered an article of vegetable materials of heading 46.02.
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 “KASTANJENOT bowl, Product Number 20241819” is classified under tariff classification 4602.19.99.00 by application of General Interpretative Rule 1 of the Customs Tariff.
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: