Ms. Fiona Ip
Akko Trading Co. Ltd.
3400 Pharmacy Ave.
Scarborough, ON M1W 3J8
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 and eligibility for conditional relief tariff item 9979.00.00, of a SLG- Sling Chest Pad. This product is exported from Shengdei Technology Co., Ltd., of Taiwan.
This is an elasticized, belt-like article made of textile materials that is designed for use with patient lifting sling systems in hospitals, nursing homes and long-term care facilities. The Sling Chest Pad inserts into a channel in the lifting sling to provide additional support to patients while moving, transferring or repositioning them; it secures around the patient using adjustable Velcro closures at each end of the pad. This product is available in sizes small through extra-large.
Analysis and Justification
Heading 63.07 of the Customs Tariff provides for other made up textile articles. The Explanatory Notes to this heading state that it covers “made up articles of any textile material which are not included more specifically in other headings of Section XI or elsewhere in the Nomenclature.” The Sling Chest Pad as an article of textile materials not included in any other heading of the Tariff, meets the terms of heading 63.07 and is appropriately included therein, specifically under ‘other’ subheading 6307.90.
You have requested that this chest pad be given consideration under conditional relief tariff item 9979.00.00. This tariff item provides relief of customs duties on goods “specifically designed to assist persons with disabilities in alleviating the effects of those disabilities, and articles and materials for use in such goods.” Memorandum D10-15-24 outlines the Canada Border Services Agency’s administrative policy on tariff item 9979.00.00. Per paragraph 9 of this memorandum, and based on a review of the product description and sample submitted with your advance ruling application, the SLG-Chest Pad is considered by the CBSA to be identified in GST/HST Memorandum 4.2 ‘Medical and Assistive Devices’ as supplies related to medical and assistive devices, and is therefore eligible to claim the conditional relief benefits of tariff item 9979.00.00.
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 SLG-Sling Chest Pad is classified 6307.90.99.90 in accordance with General Interpretative Rule 1 to the Customs Tariff.
The SLG-Chest Pad is eligible to claim the conditional relief benefits of tariff item 9979.00.00. Should the zero tax rated status of the good be contingent on a particular requirement (e.g. on the written order of a medical professional for a consumer named on the order) the requirement must also be satisfied in order to claim the benefit of tariff item 9979.00.00.
Please note, all import declarations that claim the benefit of a conditional relief tariff provision are subject to post-release compliance verification, regardless as to whether or not an advance ruling has been issued for the good at issue.
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 D-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: