Mr. Jacques Lévesque
785 Honoré Mercier
St-Jean-sur-le-Richelieu, QC J2X 3S2
Date of issuance of ruling:
This is in response to your request for a tariff classification advance ruling on LambPOD + Base POD10ML. This product is manufactured by and exported from 7A.M. Enfants, NY, USA.
This product is printed packaging of plastics. The packaging is imported empty with all the interior product specifications already printed on it for “Convertible Foot Ultra Soft Dance Tights”. The tights are inserted into the packaging in Canada. The dimensions of the packaging are approximately 17.5cm × 10.5 cm × 1cm.
Analysis and Justification
Note 2 to Section VII states “Except for the goods of heading 39.18 or 39.19, plastics, rubber, and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49.”
The printing on the packaging is not incidental to the primary use of the goods, that is, the printing provides essential information on the nature and use of the goods. As such, the printed packaging is classified in Chapter 49 in accordance with Note 2 to Section VII.
Chapter 49 covers “Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans”. The printed packaging is classified under 4911.99.00.90 as other printed matter using General Interpretative Rule 1.
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 product, Printed Packaging for “Convertible Foot Ultra Soft Dance Tight” item # IT1006, is classified under 4911.99.00.90 as per GIR 1 and 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: