IKEA Supply AG
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 NIPPRIG Plant Pot, item #40296943. This product is manufactured by/exported from Ikea Supply AG, Pratteln, Switzerland.
This product, NIPPRIG Plant Pot Item #40296943, is 38 cm (D) x 36cm (H) and is made of interwoven water hyacinth stained with a clear, water-based lacquer on a powder coated steel frame. The item is handmade and contains a waterproof plastic (PET) liner.
Analysis and Justification
Legal Note 1 to Chapter 46 states, in part, "In this Chapter the expression "plaiting materials" means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves),…".
Heading 46.02 provides for basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 46.01. This product is a composite good of plaiting materials, steel and plastic; however, it is the plaiting material of water hyacinth which gives the product its essential character.
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 classification of goods consisting of more than one material or substance shall be according to the principles of General Interpretative Rule 3 (GIR 3). Composite goods consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character.
This product, NIPPRIG Plant Pot Item #40296943, is classified under 4602.19.99.00 as an article of vegetable materials by GIRs 1, 3(b) and 6 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 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 and in accordance with the procedures described in Memorandum D11-11-3, this ruling may be published on the CBSA website within 30 days.
Manager, Tariff Policy Unit 'B'
Trade Policy Division
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