Mr. Mike Giambattisto
Danson Décor Inc.
3425 Douglas B Floréani
Saint-Laurent, QC H4S 1Y6
Date of issuance of ruling:
This is in response to your request for an advance ruling on the tariff classification of Christmas Snowy Tree with Lights #X99076. This product is manufactured by/exported from Linhai Dafan Electronic & Technological Co. Limited.
Information submitted by the importer indicates this product, referred to as “Christmas Snowy Tree with Lights - X99076” is a battery operated lighting device. It consists of a completely stripped artificial tree with faux snow. Small LED lights are attached to the end of several branches. The branches can be bent in different directions and the tree is attached to a plastic base under which an on/off switch s located.
Analysis and Justification
This artificial tree does not specifically relate to the holiday season. Neither the color, nor the shape of the tree is indicative of a holiday or any other festive events. It can be used year round in different setting. Therefore, the submitted article is not an article of heading 95.05, as this heading includes festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes.
The good meets the terms of heading 94.05, which provides for lamps and lighting fittings including searchlights and parts thereof, not elsewhere specified or included.
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 good is classified under tariff classification number 9405.40.90.00 of the Canadian Customs Tariff. This classification is in accordance with General Interpretive Rule 1 and 6 of the Harmonized System.
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: