Mr Mike Giambattisto
Danson Decor Inc.
3425 Douglas B Floréani
Saint-Laurent, QC H4S1Y6
Date of issuance of ruling:
This is in response to your request for an advance ruling on the tariff classification of a Decorative Glass Bottle with Light, Model # X96840. This product is manufactured by/exported from Qingdao Real Fortune Home Design & Creation Co. Ltd., Qingdao, Shandong, China.
Based on a physical sample provided, the product is a lighted decorative bottle. The bottle consists of clear glass adorned with white bells, snowflakes and elk cutouts, and contains a string of 10 battery operated LED lights within. The batteries are housed in a plastic base at the bottom of the bottle. An “on/off” switch located in the base activates the lights.
Analysis and Justification
Although the product is adorned with festive designs (white bells, snowflakes and elk cutouts), the product still maintains its utilitarian purpose of producing light. Furthermore, the product is not limited for use for a specific festive occasion.
Heading 95.05 covers festive articles, but according to the Explanatory Notes to heading 95.05, the heading excludes articles containing a festive design, decoration, emblem or motif which have utilitarian functions. Legal Note 1(v) to Chapter 95 also excludes utilitarian articles from that Chapter.
Heading 94.05 covers lamps and lighting fittings not elsewhere specified or included. According to Part I of the Explanatory Notes to heading 94.05, lamps and lighting fittings of this group can be constituted of any material (excluding those materials described in Note 1 to Chapter 71) and use any source of light.
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.
Decorative Glass Bottle with light, model # X96840 is classified under classification number 9405.40.90.00 of Canadian Customs Tariff in accordance with GIRs 1 & 6.
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 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: