Ms. Diane Cindric
NTD Apparel Inc.
Montreal, QC H4T 1N1
Date of issuance of ruling:
This is in response to a request submitted on your behalf by Merchant Customs Brokers Ltd. for an advance ruling on the tariff classification of a set of goods identified as “Infant Bunting Bag set, Style DA3267YP533. The set is manufactured by/exported from Qingdao Fulltex, Qingdao, China.
In accordance with Note 14 to Section XI of the Customs Tariff, although packaged as a set for retail sale, each good is classified separately. The set includes an infant bunting bag, infant mitts and infant hat.
This ruling refers exclusively to the infant hat. Please refer advance ruling C-2016-004118, TRS 274435, with respect to the infant mitts; and advance ruling C-2016-0000918, TRS 274433, with respect to the infant bunting bag.
The infant’s / baby’s hat, style # DA3267DU1096, is part of an infant bunting bag set packaged for retail sale. The hat is made from 100 % polyester Sherpa knit fabric and is lined with a knit fabric made of 95% polyester and 5 % spandex. It features a pair of decorative 3-D lamb’s ears stitched to each side of the hat. The hat measures 6.5 inches high.
Analysis and Justification
Baby hats are classified in heading 65.05. This is in accordance with Explanatory Note (a) to heading 61.11, which excludes babies’ bonnet from the heading and directs to heading 65.05.
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 infant’s / baby’s hat is classified under Tariff Number 6505.00.40.00 of Canadian Customs Tariff in accordance with GRI 1.
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: