Ms. Tracy Pather
Pather Plastics Canada Inc.
7400 Victoria Park Avenue
Markham, ON L3R 2V4
Date of issuance of ruling:
This is in response to your request for an advance ruling on the tariff classification of Laser Tag Game Poncho. This product is manufactured in Vietnam.
The Laser Tag Game Poncho is made from 500Dx500D Cordura PD Nylon with a 20T TPU C6 DWR backing, Poly filament webbing with POM Plastic buckles, a PVC piping on the outside trim, EVA BV 35F foam padding on the inside and Flame Retardant CPAI84, 100% Polyester lining for the inside of the battery pocket only.
Analysis and Justification
The Laser Tag Game Poncho is to be worn by players engaged in a game of laser-tag, played in an indoor arena. The poncho is fitted, post importation, with the necessary game electronics and tools; hence its design and the sole purpose – indoor laser tag gaming. The poncho is not worn for adornment purposes and does not have any decorative aspect to it. As such, it is not considered to be an article of apparel nor is it a clothing accessory.
Legal Note 3 to Chapter 95 states that “Subject to Note 1, parts and accessories which are suitable for use solely or principally with articles of this Chapter are to be classified with those articles.”
This is further reinstated by World Customs Organization’s (WCO) Explanatory Notes to Chapter 95 which read, in part, that “This Chapter covers toys of all kinds whether designed for the amusement of children or adults. It also includes equipment for indoor or outdoor games, appliances and apparatus for sports, gymnastics or athletics, certain requisites for fishing, hunting or shooting, and roundabouts and other fairground amusements. Each of the headings of this Chapter also covers identifiable parts and accessories of articles of this Chapter which are suitable for use solely or principally therewith, and provided they are not articles excluded by Note 1 to this Chapter. The articles of this Chapter may, in general, be made of any material…”
The Laser Tag Game Poncho, as an accessory or part to a laser tag game/gaming system, is classified under tariff item 9504.90.00.
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 Laser Tag Game Poncho as described/presented is classified under classification number 9504.90.00.19 in accordance with General Interpretative Rule 1 & 6, Canadian Rule 1, and by virtue of Legal Note 3 to Chapter 95, and General Explanatory Notes to Chapter 95.
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: