Mr. Arzugul Amat
Winners Division Of Winners Merchants Int. Lp.
60 Standish Court
Mississauga Ontario L5R 0G1
Date of issuance of ruling:
This is in response to your request for an advance ruling on the tariff classification of a set of two Puzzle Erasers, Item #PP2326TX. This product is exported from Paladone Products Ltd, Miami Florida, USA.
This product is a set of two puzzle erasers identified as item # PP2326TX. This set consists of two puzzle erasers in two different shapes, a cube and a star. Each puzzle eraser consists of 6 mini rubber pieces, and they both measure 2.8 x 2.8 cm. This product is advertised by the importer as a “trendy gift” and an “on trend innovation”.
Analysis and Justification
The set of two puzzle erasers meets the definition of a “puzzle”; that being a game or a toy, or problem designed to test ingenuity or knowledge, and is designed and marketed for the amusement of people. It meets the terms of subheading 9503.00; that being “puzzles of all kinds”. It is excluded from Chapter 39 of the Customs Tariff, as articles of Chapter 95 are excluded from classification in this chapter by virtue of Note 2 (y) to Chapter 39.
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.
This set of two Puzzle Erasers, Item # PP2326TX is classified as puzzles, under tariff classification number 9503.00.90.91, in accordance with GIRs 1 (Rule 2 (y) to Chapter 39) and 6
This ruling has been issued under paragraph 43.1(1)(c) of the Customs Act and will be honored 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 (275038) 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: